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<SEC-DOCUMENT>0000950123-09-074282.txt : 20100218
<SEC-HEADER>0000950123-09-074282.hdr.sgml : 20100218
<ACCEPTANCE-DATETIME>20091230154911
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-09-074282
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20091230

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER HOMES USA INC
		CENTRAL INDEX KEY:			0000915840
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				582086934
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5775 PEACHTREE DUNW00DY RD
		STREET 2:		STE B 200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342
		BUSINESS PHONE:		4042503420

	MAIL ADDRESS:	
		STREET 1:		5775 PEACHTREE DUNWOODY RD
		STREET 2:		STE C-200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Beazer Homes USA, Inc.<BR>
1000 Abernathy Road, Suite&nbsp;1200<BR>
Atlanta, Georgia 30328</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">December&nbsp;30, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Via EDGAR</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-4631

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Attention:</TD>
    <TD>&nbsp;</TD>
    <TD>Pamela A. Long, Assistant Director<BR>
Division of Corporation Finance<BR>
Office of Manufacturing and Construction</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Re:</TD>
    <TD>&nbsp;</TD>
    <TD>Beazer Homes USA, Inc.<BR>
Registration Statement on Form&nbsp;S-3<BR>
Filed November&nbsp;13, 2009<BR>
Amended December&nbsp;16, 2009<BR>
File No.&nbsp;333-163110<BR></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Ms.&nbsp;Long:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to Rule&nbsp;461 of the Securities Act of 1933, as amended, Beazer Homes, USA, Inc., a Delaware
corporation (the &#147;Company&#148;), and each of the co-registrants listed on Schedule&nbsp;I hereto (the
&#147;Subsidiary Guarantors&#148;), respectfully request that the effective date of the above-referenced
Registration Statement on Form S-3 be accelerated by the Securities and Exchange Commission (the
&#147;Commission&#148;) to January&nbsp;5, 2010, at 2:00 p.m. Eastern Time, or as soon as practicable thereafter.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In connection with the foregoing request for the acceleration of the effective date of the
Registration Statement, the Company and the Subsidiary Guarantors acknowledge that:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>should the Commission or the Staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the action of the Commission or the Staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and</TD>
</TR>

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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Securities and Exchange Commission<BR>
December&nbsp;30, 2009<BR>
Page 2<BR><BR><BR>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert Staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company respectfully requests that it be notified of such effectiveness by a telephone
call to Cal Smith of Troutman Sanders LLP at (404)&nbsp;885-3352 and that such effectiveness also be
confirmed in writing (facsimile number (404)&nbsp;962-6880).
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR><BR>
BEAZER HOMES USA, INC.<BR><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Kenneth F. Khoury
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Kenneth F. Khoury&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Executive Vice President and General Counsel&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">cc:&nbsp;&nbsp;&nbsp;&nbsp;Cal Smith, Troutman Sanders LLP
</DIV>


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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Schedule&nbsp;I</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>Subsidiary Guarantors</U><BR>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Beazer Homes Corp.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer/Squires Realty, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Homes Sales, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Realty Corp.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Homes Holdings Corp.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Homes Texas Holdings, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Homes Texas, L.P.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">April Corporation

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer SPE, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Homes Investments, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Realty, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Clarksburg, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Homebuilders Title Services of Virginia, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Homebuilders Title Services, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Texas Lone Star Title, L.P.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Allied Companies Holdings, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Homes Indiana LLP

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Realty Services, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Paragon Title, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Trinity Homes, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Commercial Holdings, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer General Services, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Homes Indiana Holdings Corp.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Realty Los Angeles, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Realty Sacramento, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">BH Building Products, LP

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">BH Procurement Services, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Arden Park Ventures, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Mortgage Corporation

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Beazer Homes Michigan, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Dove Barrington Development LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Elysian Heights Potomia, LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Clarksburg Arora LLC

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 3pt">Clarksburg Skylark, LLC

</DIV>


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



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