SEC Company Response from Meritage Homes CORP (MTH) (CIK 0000833079) (MTH) — May 16, 2005
Meritage Homes CORP (MTH) (CIK 0000833079)
Date: May 16, 2005 · CIK: 0000833079 · Accession: 0000950153-05-001172
AI Filing Summary & Sentiment
File numbers found in text: 333-123661
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.
We acknowledge that (i) the Company is responsible for the adequacy and accuracy of the disclosure in its filings; (ii) Staff comments or changes to disclosure in response to staff comments do not foreclose the United States Securities and Exchange Commission from taking any action with respect to the filing; and (iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the Federal securities laws of the United States.
Very truly yours,
Meritage Homes Corporation
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[Meritage Homes Corporation Letterhead]
May 16, 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.
We acknowledge that (i) the Company is responsible for the adequacy and accuracy of the disclosure
in its filings; (ii) Staff comments or changes to disclosure in response to staff comments do not
foreclose the United States Securities and Exchange Commission from taking any action with respect
to the filing; and (iii) the Company may not assert Staff comments as a defense in any proceeding
initiated by the Commission or any person under the Federal securities laws of the United States.
Very truly yours,
Meritage Homes Corporation
/s/ Richard T. Morgan
Richard T. Morgan
Vice President and Treasurer