<SEC-DOCUMENT>0001193125-21-282443.txt : 20211105
<SEC-HEADER>0001193125-21-282443.hdr.sgml : 20211105
<ACCEPTANCE-DATETIME>20210924165355
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-282443
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210924

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES, INC.
		CENTRAL INDEX KEY:			0000799292
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				311210837
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4132 WORTH AVENUE STE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		6144188000

	MAIL ADDRESS:	
		STREET 1:		4132 WORTH AVENUE STE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	M I HOMES INC
		DATE OF NAME CHANGE:	20040112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	M I SCHOTTENSTEIN HOMES INC
		DATE OF NAME CHANGE:	19931228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes Second Indiana LLC
		CENTRAL INDEX KEY:			0001327653
		IRS NUMBER:				311210837
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	M/I HOMES SECOND INDIANA, LLC
		DATE OF NAME CHANGE:	20050519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Northeast Office Venture, Ltd Liability Co
		CENTRAL INDEX KEY:			0001327654
		IRS NUMBER:				311444839
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Northeast Office Venture, LLC
		DATE OF NAME CHANGE:	20050519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of Indiana, L.P.
		CENTRAL INDEX KEY:			0001327655
		IRS NUMBER:				043661814
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes First Indiana LLC
		CENTRAL INDEX KEY:			0001327656
		IRS NUMBER:				311210837
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	M/I Homes First Indiana, LLC
		DATE OF NAME CHANGE:	20050519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES OF FLORIDA, LLC
		CENTRAL INDEX KEY:			0001327661
		IRS NUMBER:				753087790
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES OF TAMPA, LLC
		CENTRAL INDEX KEY:			0001327662
		IRS NUMBER:				753087792
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES OF ORLANDO, LLC
		CENTRAL INDEX KEY:			0001327663
		IRS NUMBER:				753087793
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES OF WEST PALM BEACH, LLC
		CENTRAL INDEX KEY:			0001327664
		IRS NUMBER:				753087794
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES OF CENTRAL OHIO, LLC
		CENTRAL INDEX KEY:			0001327666
		IRS NUMBER:				364530649
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES OF CINCINNATI, LLC
		CENTRAL INDEX KEY:			0001327667
		IRS NUMBER:				371466139
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES OF RALEIGH, LLC
		CENTRAL INDEX KEY:			0001327668
		IRS NUMBER:				731668974
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES OF CHARLOTTE, LLC
		CENTRAL INDEX KEY:			0001327669
		IRS NUMBER:				731668983
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I HOMES OF DC, LLC
		CENTRAL INDEX KEY:			0001327672
		IRS NUMBER:				731668967
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MHO HOLDINGS, LLC
		CENTRAL INDEX KEY:			0001327674
		IRS NUMBER:				753087795
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Fields at Perry Hall, L.L.C.
		CENTRAL INDEX KEY:			0001327675
		IRS NUMBER:				522293749
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIELDS AT PERRY HALL, LLC
		DATE OF NAME CHANGE:	20050519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Wilson Farm, L.L.C.
		CENTRAL INDEX KEY:			0001327676
		IRS NUMBER:				522009441
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WILSON FARM, LLC
		DATE OF NAME CHANGE:	20050519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of Chicago, LLC
		CENTRAL INDEX KEY:			0001511786
		IRS NUMBER:				412240732
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of Houston, LLC
		CENTRAL INDEX KEY:			0001512009
		IRS NUMBER:				800569230
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes Service, LLC
		CENTRAL INDEX KEY:			0001512010
		IRS NUMBER:				311626248
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Prince George Utilities, LLC
		CENTRAL INDEX KEY:			0001512011
		IRS NUMBER:				272403139
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of San Antonio, LLC
		CENTRAL INDEX KEY:			0001514488
		IRS NUMBER:				800687761
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of Austin, LLC
		CENTRAL INDEX KEY:			0001526914
		IRS NUMBER:				800739449
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	M/I Homes of Grandview Yard, LLC
		DATE OF NAME CHANGE:	20110728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of DFW, LLC
		CENTRAL INDEX KEY:			0001588628
		IRS NUMBER:				463294033
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of Minneapolis/St. Paul, LLC
		CENTRAL INDEX KEY:			0001663421
		IRS NUMBER:				474842229
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-80000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of Delaware, LLC
		CENTRAL INDEX KEY:			0001663422
		IRS NUMBER:				320441087
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-80000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of Sarasota, LLC
		CENTRAL INDEX KEY:			0001663424
		IRS NUMBER:				474842229
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-80000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	M/I Enterprises, LLC
		DATE OF NAME CHANGE:	20160112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes Development I,LLC
		CENTRAL INDEX KEY:			0001688172
		IRS NUMBER:				311210837
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-80000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of Michigan, LLC
		CENTRAL INDEX KEY:			0001688174
		IRS NUMBER:				823654896
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-80000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	M/I Homes Development II, LLC
		DATE OF NAME CHANGE:	20161021

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M/I Homes of Alabama, LLC
		CENTRAL INDEX KEY:			0001688175
		IRS NUMBER:				822704421
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	M/I Homes Development III, LLC
		DATE OF NAME CHANGE:	20161021

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MHO, LLC
		CENTRAL INDEX KEY:			0001327647
		IRS NUMBER:				731668967
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
		BUSINESS PHONE:		614-418-8000

	MAIL ADDRESS:	
		STREET 1:		3 EASTON OVAL
		STREET 2:		SUITE 500
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43219
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[M/I HOMES, INC. LETTERHEAD] </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September&nbsp;24, 2021 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street,
N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>M/I Homes, Inc. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT></B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Filed September&nbsp;24, 2021 (File Nos. <U><FONT STYLE="white-space:nowrap">333-259781</FONT> and <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">333-259781-01</FONT></FONT> through <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">333-259781-30)</FONT></FONT></U> </B> </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:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In connection with the
above-referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4,</FONT> relating to the offer by M/I Homes, Inc. (the &#147;Company&#148;) and its subsidiary guarantors to exchange up to $300&nbsp;million aggregate principal
amount of 3.95% Senior Notes due 2030 (the &#147;Exchange Notes&#148;), which have been registered under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), for an equal principal amount of outstanding 3.95% Senior Notes due
2030 (the &#147;Original Notes&#148;), which were offered and sold in a private placement transaction that was exempt from the registration requirements of the Securities Act, on behalf of the Company, I hereby represent that: </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Company is registering the exchange offer in reliance on the positions enunciated by the staff of the
Securities and Exchange Commission (the &#147;Staff&#148;) in the <I>Exxon Capital Holdings Corp. </I>(available May&nbsp;13, 1988), <I>Morgan Stanley</I><I></I><I>&nbsp;&amp; Co. </I>(available June&nbsp;5, 1991) and
<I>Shearman</I><I></I><I>&nbsp;&amp; Sterling </I>(available July&nbsp;2, 1993) SEC <FONT STYLE="white-space:nowrap">No-Action</FONT> Letters. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(2)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Neither the Company nor any affiliate of the Company has entered into any arrangement or understanding with any
person, including any broker-dealer, to distribute the Exchange Notes and, to the best of the Company&#146;s information and belief, each person participating in the exchange offer is acquiring the Exchange Notes in its ordinary course of business
and has no arrangement or understanding with any person to participate in the distribution of the Exchange Notes. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(3)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Company will make each person participating in the exchange offer aware (through the exchange offer
prospectus or otherwise) that, if such person is using the exchange offer for the purpose of participating in a distribution of the Exchange Notes, such person (i)&nbsp;could not rely on the Staff position enunciated in <I>Exxon Capital Holdings
Corp. </I>or interpretive letters of similar effect and (ii)&nbsp;must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. The Company acknowledges that such a
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></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(4)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Company will make each person participating in the exchange offer aware (through the exchange offer
prospectus) that any broker-dealer who holds Original Notes acquired for its own account as a result of market making activities or other trading activities, and who receives Exchange Notes in exchange for such Original 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 such resale
transactions, in connection with any resale of such Exchange Notes. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(5)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Company will include in the transmittal letter or similar documentation to be executed by an exchange
offeree in order to participate in the exchange offer provisions to the effect that, by accepting the exchange offer: </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">an exchange offeree that is not a broker dealer will represent to the Company that it is not engaged in, and does
not intend to engage in, a distribution of the Exchange Notes; and </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">an exchange offeree that is a broker-dealer holding Original Notes acquired for its own account as a result of
market-making activities or other trading activities will acknowledge that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of Exchange Notes received in respect of such Original Notes
pursuant to the exchange offer. The transmittal letter or similar documentation will also include a statement to the effect that by so acknowledging and by 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></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please do not hesitate to contact the undersigned at
(614) <FONT STYLE="white-space:nowrap">418-8014</FONT> or the Company&#146;s outside counsel, Adam K. Brandt of Vorys, Sater, Seymour and Pease LLP, at (614) <FONT STYLE="white-space:nowrap">464-6426</FONT> with any questions or comments regarding
the foregoing. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Very truly yours,</P></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="bottom" COLSPAN="3">M/I HOMES, INC.</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="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Susan E. Krohne</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Susan E. Krohne, Senior Vice President,</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Chief Legal Officer and Secretary</P></TD></TR>
</TABLE></DIV>
</DIV></Center>

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