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SEC Company Response from HORTON D R (DHI) — Nov 2, 2021

HORTON D R INC /DE/ (DHI) (CIK 0000882184)
Date: Nov. 2, 2021 · CIK: 0000882184 · Accession: 0000882184-21-000177

AI Filing Summary & Sentiment

File numbers found in text: 001-14122

Referenced dates: October 26, 2021, September 29, 2021

Date
November 2, 2021
Author
/s/ BILL W. WHEAT
Form
CORRESP
Company
HORTON D R INC /DE/ (DHI) (CIK 0000882184)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Form 10-K for the Fiscal Year Ended September 30, 2020 Filed November 20, 2020 Response dated September 29, 2021 File No. 001-14122

Dear Ms. Mills-Apenteng and Ms. Long:

On behalf of D.R. Horton, Inc. (the “Company”), I am writing in response to your letter dated October 26, 2021, setting forth comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission with respect to the above-referenced filing and the Company’s response letter dated September 29, 2021. As our counsel discussed with Ms. Mills-Apenteng, the Company intends to respond to your October 26, 2021 letter on or before November 23, 2021.

If you have any questions or comments regarding this correspondence, please contact Bill W. Wheat, Executive Vice President and Chief Financial Officer of the Company, by telephone at (817) 390-8200 or by email at bwheat@drhorton.com or Thomas B. Montaño, Corporate and Securities Counsel of the Company, by telephone at (817) 390-8200 or by email at tbmontano@drhorton.com.

Thank you for your attention.

Sincerely,
/s/ BILL W. WHEAT

Show Raw Text
CORRESP
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filename1.htm

Document

November 2, 2021

VIA EDGAR

Ms. Maryse Mills-Apenteng

Ms. Pam Long

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: D.R. Horton, Inc.

Form 10-K for the Fiscal Year Ended September 30, 2020

Filed November 20, 2020

Response dated September 29, 2021

File No. 001-14122

Dear Ms. Mills-Apenteng and Ms. Long:

On behalf of D.R. Horton, Inc. (the “Company”), I am writing in response to your letter dated October 26, 2021, setting forth comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission with respect to the above-referenced filing and the Company’s response letter dated September 29, 2021. As our counsel discussed with Ms. Mills-Apenteng, the Company intends to respond to your October 26, 2021 letter on or before November 23, 2021.

If you have any questions or comments regarding this correspondence, please contact Bill W. Wheat, Executive Vice President and Chief Financial Officer of the Company, by telephone at (817) 390-8200 or by email at bwheat@drhorton.com or Thomas B. Montaño, Corporate and Securities Counsel of the Company, by telephone at (817) 390-8200 or by email at tbmontano@drhorton.com.

Thank you for your attention.

 Sincerely,

 /s/ BILL W. WHEAT

 Bill W. Wheat

cc: Thomas B. Montaño, Esq., D.R. Horton, Inc.

 Robyn Zolman, Esq., Gibson, Dunn & Crutcher LLP