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SEC Company Response from Comstock Holding Companies, Inc. (CHCI) (CIK 0001299969) (CHCI) — Dec 9, 2004

Comstock Holding Companies, Inc. (CHCI) (CIK 0001299969)
Date: Dec. 9, 2004 · CIK: 0001299969 · Accession: 0001047469-04-036687

AI Filing Summary & Sentiment

File numbers found in text: 333-118193

Date
December 9, 2004
Author
Not clearly detected
Form
CORRESP
Company
Comstock Holding Companies, Inc. (CHCI) (CIK 0001299969)

Letter

VIA EDGAR Requested Date: December 13, 2004 Requested Time: 4:00 p.m. Eastern Standard Time or soon thereafter as practical

Dear Mr. Franker:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Comstock Homebuilding Companies, Inc., (the "Registrant") hereby requests that the U.S. Securities and Exchange Commission (the "Commission") take appropriate action to declare the above-captioned Registration Statement on Form S-1 (No. 333-118193) (the "Registration Statement"), originally filed with the Commission on August 13, 2004, effective at the "Requested Date" and "Requested Time" set forth above.

Since the date of the latest financial data presented in the Registration Statement, as amended and the Prospectus constituting a part thereof, there has been no material change in the operating or financial condition of the Registrant that is not disclosed in the Prospectus made a part of the Registration Statement, as amended.

Sincerely,
COMSTOCK HOMEBUILDING COMPANIES, INC.

Show Raw Text
CORRESP
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filename1.htm

Comstock Homebuilding Companies, Inc.

11465 Sunset Hills Road, Suite 510

Reston, Virginia 33614

December 9, 2004

VIA
EDGAR

U.S.
Securities and Exchange Commission

450 Fifth Street, N.W., Mail Stop 4-4

Washington, D.C. 20549-0404

Attn: Mr. Matt Franker

Re:

Comstock Homebuilding Companies, Inc.

Registration Statement on Form S-1

Commission File No. 333-118193

Acceleration Request

        Requested Date:

December 13, 2004

        Requested Time:

4:00 p.m. Eastern Standard Time or soon thereafter as practical

Dear
Mr. Franker:

        Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Comstock Homebuilding Companies, Inc., (the
"Registrant") hereby requests that the U.S. Securities and Exchange Commission (the "Commission") take
appropriate action to declare the above-captioned Registration Statement on Form S-1 (No. 333-118193) (the "Registration
Statement"), originally filed with the Commission on August 13, 2004, effective at the "Requested Date" and "Requested Time" set forth above.

        Since
the date of the latest financial data presented in the Registration Statement, as amended and the Prospectus constituting a part thereof, there has been no material change in the
operating or financial condition of the Registrant that is not disclosed in the Prospectus made a part of the Registration Statement, as amended.

Sincerely,

COMSTOCK HOMEBUILDING COMPANIES, INC.

/s/  JUBAL THOMPSON       Jubal Thompson

Secretary and General Counsel