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SEC Company Response from Meritage Homes CORP (MTH) (CIK 0000833079) (MTH) — May 13, 2005

Meritage Homes CORP (MTH) (CIK 0000833079)
Date: May 13, 2005 · CIK: 0000833079 · Accession: 0000950153-05-001135

AI Filing Summary & Sentiment

File numbers found in text: 333-123661

Date
May 13, 2005
Author
Meritage Homes Corporation
Form
CORRESP
Company
Meritage Homes CORP (MTH) (CIK 0000833079)

Letter

VIA EDGAR AND FACSIMILE Securities and Exchange Commission Meritage Homes Corporation and Guarantors listed as Co-registrants Registration Statement on Form S-4 Filed March 29, 2005 File No. 333-123661

Re:

Dear Ladies and Gentlemen:

Meritage Homes Corporation respectfully requests, pursuant to Rule 461 of the General Rules and Regulations of the Securities Act of 1933, as amended, that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission at 5:00 p.m., Washington, D.C. time, on May 16, 2005, or as soon thereafter as is practicable.

Very truly yours,
Meritage Homes Corporation

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CORRESP
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corresp

[Meritage Homes Corporation Letterhead]

May 13, 2005

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

    Re:

    Meritage Homes Corporation and Guarantors listed as Co-registrants

    Registration Statement on Form S-4

    Filed March 29, 2005

    File No. 333-123661

Dear Ladies and Gentlemen:

Meritage Homes Corporation respectfully requests, pursuant to Rule 461 of the General Rules and
Regulations of the Securities Act of 1933, as amended, that the above-referenced Registration
Statement be declared effective by the Securities and Exchange Commission at 5:00 p.m., Washington,
D.C. time, on May 16, 2005, or as soon thereafter as is practicable.

Very truly yours,

Meritage Homes Corporation

/s/ Larry W. Seay

Larry W. Seay

Vice President Finance & CFO