SEC Comment Letter for BEAZER HOMES USA INC (BZH) (CIK 0000915840) (BZH) — Feb 25, 2020
BEAZER HOMES USA INC (BZH) (CIK 0000915840)
Date: Feb. 25, 2020 · CIK: 0000915840 · Accession: 0000000000-20-001687
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File numbers found in text: 001-12822
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February 24, 2020
Robert L. Salomon
Chief Financial Officer
Beazer Homes USA Inc
1000 Abernathy Road, NE
Suite 260
Atlanta, GA 30328
Re:Beazer Homes USA Inc
Form 10-K for the year ended September 30, 2019
Filed November 13, 2019
File No. 001-12822
Dear Mr. Salomon:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Keith L. Belknap