SEC Comment Letter for LENNAR (LEN) — Feb 28, 2022
LENNAR CORP /NEW/ (LEN, LEN-B) (CIK 0000920760)
Date: Feb. 28, 2022 · CIK: 0000920760 · Accession: 0000000000-22-002240
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File numbers found in text: 001-11749
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United States securities and exchange commission logo
February 28, 2022
Diane Bessette
Chief Financial Officer
Lennar Corporation
700 Northwest 107th Avenue
Miami, FL 33172
Re:Lennar Corporation
Form 10-K for the Fiscal Year Ended November 30, 2021
Filed January 28, 2022
File No. 001-11749
Dear Ms. Bessette:
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