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SEC Comment Letter for Century Communities, Inc. (CCS) (CIK 0001576940) (CCS) — Dec 22, 2023

Century Communities, Inc. (CCS) (CIK 0001576940)
Date: Dec. 22, 2023 · CIK: 0001576940 · Accession: 0000000000-23-014044

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-36491

Date
December 22, 2023
Author
David Messenger
Form
UPLOAD
Company
Century Communities, Inc. (CCS) (CIK 0001576940)

Letter

United States securities and exchange commission logo December 22, 2023 David Messenger Chief Financial Officer Century Communities, Inc. 8390 East Crescent Parkway, Suite 650 Greenwood Village, CO 80111 Re:Century Communities, Inc. Form 10-K for the year ended December 31, 2022 File No. 001-36491 Dear David Messenger: 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

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United States securities and exchange commission logo
December 22, 2023
David Messenger
Chief Financial Officer
Century Communities, Inc.
8390 East Crescent Parkway, Suite 650
Greenwood Village, CO 80111
Re:Century Communities, Inc.
Form 10-K for the year ended December 31, 2022
File No. 001-36491
Dear David Messenger:
            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