SEC Company Response from BEAZER HOMES USA INC (BZH) (CIK 0000915840) (BZH) — May 27, 2020
BEAZER HOMES USA INC (BZH) (CIK 0000915840)
Date: May 27, 2020 · CIK: 0000915840 · Accession: 0001193125-20-153325
AI Filing Summary & Sentiment
File numbers found in text: 333-238487
Letter
Acceleration Request Letter
BEAZER HOMES USA, INC.
1000 ABERNATHY ROAD, SUITE 260
ATLANTA, GEORGIA 30328
May 27, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549
RE: Beazer Homes USA, Inc.
Registration Statement on Form S-3
File No.: 333-238487
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Beazer Homes USA, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-238487) (the “Registration Statement”) to 4:00 p.m., Washington, D.C. time, on Thursday, May 28, 2020, or as soon thereafter as practicable.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Elizabeth A. Morgan at (212) 556-2351, and then send written confirmation to the addressees listed on the cover of the Registration Statement.
Sincerely,
/s/ Keith L. Belknap
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CORRESP 1 filename1.htm Acceleration Request Letter BEAZER HOMES USA, INC. 1000 ABERNATHY ROAD, SUITE 260 ATLANTA, GEORGIA 30328 May 27, 2020 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 100 F Street, N.E. Washington, D.C. 20549 RE: Beazer Homes USA, Inc. Registration Statement on Form S-3 File No.: 333-238487 Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Beazer Homes USA, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-238487) (the “Registration Statement”) to 4:00 p.m., Washington, D.C. time, on Thursday, May 28, 2020, or as soon thereafter as practicable. It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Elizabeth A. Morgan at (212) 556-2351, and then send written confirmation to the addressees listed on the cover of the Registration Statement. Sincerely, /s/ Keith L. Belknap Keith L. Belknap Executive Vice President and General Counsel