SEC Comment Letter 0000000000-24-011079 to Forestar Group Inc. (FOR) (CIK 0001406587) (FOR)
Forestar Group Inc. (FOR) (CIK 0001406587)
Date: Sept. 30, 2024 · CIK: 0001406587 · Accession: 0000000000-24-011079
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File numbers found in text: 333-282287
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September 30, 2024
Anthony W. Oxley
Chief Executive Officer
Forestar Group Inc.
2221 E. Lamar Blvd., Suite 790
Arlington, Texas 76006
Re:Forestar Group Inc.
Registration Statement on Form S-3
Filed September 23, 2024
File No. 333-282287
Dear Anthony W. Oxley:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Ruairi Regan at 202-551-3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Robyn E. Zolman, Esq.