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SEC Company Response from HORTON D R (DHI) — Sep 9, 2005

HORTON D R INC /DE/ (DHI) (CIK 0000882184)
Date: Sept. 9, 2005 · CIK: 0000882184 · Accession: 0000950134-05-017458

AI Filing Summary & Sentiment

File numbers found in text: 333-127461

Date
September 9, 2005
Author
Not clearly detected
Form
CORRESP
Company
HORTON D R INC /DE/ (DHI) (CIK 0000882184)

Letter

Re:

[D.R. Horton, Inc. Letterhead]

September 9, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0404

D.R. Horton, Inc.

Amendment No. 1 to Registration Statement on Form S-3 (File No. 333-127461)

Ladies and Gentlemen:

We respectfully request that the captioned Registration Statement, as amended prior to its effectiveness, be declared effective at 5:00 p.m., Eastern Time, on September 13, 2005, or as soon thereafter as practicable.

As requested by the Staff, we hereby acknowledge the following:

•

Should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement.

•

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement.

•

We may not assert such action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We also hereby acknowledge that we are aware of our responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to any proposed public offering of securities pursuant to the Registration Statement.

Very truly yours,
D.R. HORTON, INC.

Show Raw Text
CORRESP
1
filename1.htm

corresp

[D.R. Horton, Inc. Letterhead]

September 9, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0404

    Re:

    D.R. Horton, Inc.

    Amendment No. 1 to Registration Statement on Form S-3 (File No. 333-127461)

     Ladies and Gentlemen:

     We respectfully request that the captioned Registration Statement, as amended prior to its
effectiveness, be declared effective at 5:00 p.m., Eastern Time, on September 13, 2005, or as soon
thereafter as practicable.

     As requested by the Staff, we hereby acknowledge the following:

    •

    Should the Commission or the Staff, acting pursuant to delegated authority, declare
the Registration Statement effective, it does not foreclose the Commission from taking
any action with respect to the Registration Statement.

    •

    The action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does not relieve us from
our full responsibility for the adequacy and accuracy of the disclosure in the
Registration Statement.

    •

    We may not assert such action as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.

     We also hereby acknowledge that we are aware of our responsibilities under the Securities
Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to any
proposed public offering of securities pursuant to the Registration Statement.

    Very truly yours,

    D.R. HORTON, INC.

    By:

    /s/ PAUL W. BUCHSCHACHER

    Paul W. Buchschacher

    Vice President and Corporate Counsel

    cc:

    Bill W. Wheat

    Irwin F. Sentilles, III