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<SEC-DOCUMENT>0000950133-09-001089.txt : 20090728
<SEC-HEADER>0000950133-09-001089.hdr.sgml : 20090728
<ACCEPTANCE-DATETIME>20090413155637
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950133-09-001089
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090413

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NVR INC
		CENTRAL INDEX KEY:			0000906163
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				541394360
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11700 PLAZA AMERICA DR.
		STREET 2:		SUITE 500
		CITY:			RESTON
		STATE:			VA
		ZIP:			20190
		BUSINESS PHONE:		7039564000

	MAIL ADDRESS:	
		STREET 1:		11700 PLAZA AMERICA DR.
		CITY:			RESTON
		STATE:			VA
		ZIP:			20190
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<SEQUENCE>1
<FILENAME>filename1.htm
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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 12pt">April 13, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 16pt">
Ms. Lisa Haynes<BR>
Staff Accountant<BR>
Division of Corporate Finance<BR>
United States Securities and<BR>
&nbsp;&nbsp;&nbsp;Exchange Commission<BR>
Washington, D.C. 20549-7010
</DIV>

<DIV align="left" style="margin-left: 3%; text-indent: -3%; margin-right: 0%; font-size: 10pt; margin-top: 16pt">
Re: <B>Form 10-K for the Fiscal Year ended December 31, 2008<BR>
File No. 001-11311
</B></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 16pt">
Dear Ms. Haynes:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        We are in receipt of your review letter dated April&#160;7, 2009 on the above-referenced filing for
NVR, Inc. (&#147;NVR&#148;).  As a follow up to your April 10th conversation with Mr. Bob Henley, NVR&#146;s VP and Controller,
and noting that NVR is currently engaged in its quarterly closing cycle, please be advised that NVR will submit a response no
later than April&#160;30, 2009.   Should you have any questions in the meantime, please contact me at
703/956-4005 or Mr. Henley at 703/956-4003.  Thank-you.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 26pt">
Sincerely,</DIV>


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    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>
<TR>

<TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/
Dennis M. Seremet
&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;</TD>
</TR><TR>
    <TD colspan="3" align="left">Dennis M. Seremet</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;</TD>
</TR><TR>
    <TD colspan="3" align="left">Senior Vice President, Chief
Financial<BR>
&nbsp;&nbsp;&nbsp;Officer and Treasurer
</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>











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    <TD width="98%">&nbsp;</TD>
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    <TD nowrap valign="top">CC:</TD>
    <TD align="left">&nbsp;</TD>
    <TD nowrap>Mr. Rufus Decker, Accounting Branch Chief - SEC<BR>
        Mr. Paul C. Saville, CEO - NVR<BR>
        Mr. Alan L. Dye, Esq. - Hogan and Hartson<BR>
        Mr. Tom Gerth, Partner - KPMG LLP</TD>
</TR>
</TABLE>




<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>




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