<SEC-DOCUMENT>0001193125-17-247590.txt : 20170915
<SEC-HEADER>0001193125-17-247590.hdr.sgml : 20170915
<ACCEPTANCE-DATETIME>20170803171004
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-247590
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170803

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Meritage Homes CORP
		CENTRAL INDEX KEY:			0000833079
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				860611231
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8800 EAST RAINTREE DRIVE
		STREET 2:		SUITE 300
		CITY:			SCOTTSDALE
		STATE:			AZ
		ZIP:			85260
		BUSINESS PHONE:		480-515-8100

	MAIL ADDRESS:	
		STREET 1:		8800 EAST RAINTREE DRIVE
		STREET 2:		SUITE 300
		CITY:			SCOTTSDALE
		STATE:			AZ
		ZIP:			85260

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MERITAGE CORP
		DATE OF NAME CHANGE:	19981009

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MONTEREY HOMES CORP
		DATE OF NAME CHANGE:	19970113

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HOMEPLEX MORTGAGE INVESTMENTS CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g415739g0802080524130.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">August&nbsp;3, 2017 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, NE </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Telephone: (202) <FONT
STYLE="white-space:nowrap">942-8088</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Meritage Homes Corporation (&#147;<U>Meritage</U>&#148;) is this day filing with the Securities and Exchange Commission (the
&#147;<U>Commission</U>&#148;) a registration statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> under the Securities Act of 1933, as amended (the &#147;<U>Securities Act</U>&#148;), with respect to $300,000,000 aggregate principal amount
of its 5.125% Senior Notes due 2027. Meritage proposes to offer these new notes in exchange for a like principal amount of its 5.125% Senior Notes due 2027, which were previously offered and sold in a transaction exempt from the registration
requirements of the Securities Act. The new notes are being registered in reliance upon the position of the Commission&#146;s staff enunciated in <U>Exxon Capital Holdings Corporation</U> (avail. May&nbsp;13, 1988), <U>Morgan
Stanley</U><U></U><U>&nbsp;&amp; Co. Incorporated</U> (avail. June&nbsp;5, 1991) and <U>Sherman</U><U></U><U>&nbsp;&amp; Sterling</U> (avail. July&nbsp;2, 1993). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In accordance with the position of the Commission&#146;s staff enunciated in <U>Morgan Stanley</U><U></U><U>&nbsp;&amp; Co. Incorporated</U>,
Meritage represents that it has not entered into any arrangement or understanding with any person to distribute the new notes to be issued in the exchange offer and, to the best of Meritage&#146;s information and belief, each person participating in
the exchange offer will be acquiring the new notes in the ordinary course of its business and has no arrangement or understanding with any person to participate in a distribution of the new notes. In this regard, Meritage represents that it will
make each person participating in the exchange offer aware (through the exchange offer prospectus or otherwise) that any holder of old notes using the exchange offer to participate in a distribution of the new notes (a)&nbsp;cannot rely on the
Staff&#146;s position enunciated in <U>Exxon Capital Holdings Corporation</U>, <U>Morgan Stanley</U><U></U><U>&nbsp;&amp; Co. Incorporated</U> or similar letters and (b)&nbsp;must comply with the registration and prospectus delivery requirements of
the Securities Act in connection with a secondary resale transaction. Meritage acknowledges that any such secondary resale transaction should be covered by an effective registration statement containing the selling securityholder information
required by Item 507 of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1 </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Additionally, in accordance with the Staff&#146;s position enunciated in
<U>Sherman</U><U></U><U>&nbsp;&amp; Sterling</U>, Meritage will make each person participating in the exchange offer aware (through the exchange offer prospectus or otherwise) that any broker-dealer who holds old notes acquired for its own account
as a result of market-making activities or other trading activities, and who receives new notes in exchange for those old notes pursuant to the exchange offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of
the Securities Act (which may be the exchange offer prospectus so long as it contains a plan of distribution with respect to those resale transactions) in connection with any resales of those new notes. Meritage will also include such statement in
the form of an acknowledgement in the letter of transmittal to be executed by an exchange offeree in order to participate in the exchange offer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The letter of transmittal also will include a statement to the effect that, by so acknowledging and delivering a prospectus, a broker-dealer
will not be deemed to admit that it is an &#147;underwriter&#148; within the meaning of the Securities Act. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Remainder of page
intentionally left blank</I>] </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

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<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
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<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="87%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">MERITAGE HOMES CORPORATION</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Hilla Sferruzza</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Hilla Sferruzza</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Executive Vice President, Chief Financial Officer and Assistant Secretary</TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[SIGNATURE PAGE TO
LETTER] </P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
