<SEC-DOCUMENT>0000950123-10-015789.txt : 20110426
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<ACCEPTANCE-DATETIME>20100223165054
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ACCESSION NUMBER:		0000950123-10-015789
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100223

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
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<TYPE>CORRESP
<SEQUENCE>1
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">&#091;Letterhead of Beazer Homes USA, Inc.&#093;
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">February&nbsp;22, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>VIA EDGAR</B>
</DIV>


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

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Attention: Pamela A. Long, Assistant Director
</DIV>


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    <TD nowrap align="left"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Beazer Homes USA, Inc.</B><BR>
<B>Registration Statement on Form&nbsp;S-4 Amendment No.1</B><BR>
<B>Filed on February&nbsp;9, 2010</B><BR>
<B>File No.: 333-164459</B></TD>
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</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">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The purpose of this letter is to supplementally provide to you certain information requested
in connection with the comments provided by the Staff of the Division of Corporation Finance (the
&#147;Staff&#148;) of the United States Securities and Exchange Commission (the &#147;Commission&#148;) set forth in
the Staff&#146;s letter dated February&nbsp;18, 2010 with respect to the above- referenced Registration
Statement on Form S-4, as amended (the &#147;Registration Statement&#148;), filed by Beazer Homes USA, Inc.
(the &#147;Company&#148;). The Registration Statement has been filed with respect to the Company&#146;s offer to
exchange (the &#147;Exchange Offer&#148;) its currently outstanding 12% Senior Secured notes due 2017 with
new 12% Senior Secured Notes due 2017 (the &#147;Exchange Notes) that have been registered under the
Securities Act of 1933, as amended (the &#147;Securities Act&#148;). The Company is registering the Exchange
Offer in reliance on the Staff&#146;s position set forth in <U>Exxon Capital Holdings Corporation</U>,
SEC No-Action Letter (April&nbsp;13, 1988).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the Exchange Offer, the Company represents that it has not entered into any
arrangement or understanding with any person to distribute the Exchange Notes to be received in the
Exchange Offer and to the best of 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 to be received in the Exchange Offer. In this regard, Company will make each person
participating in the Exchange Offer aware (through the prospectus included in the Registration
Statement or otherwise) that since the Exchange Offer is being registered for the purpose of
secondary resales, any securityholder using the Exchange Offer to participate in a distribution of
the Exchange Notes to be acquired in the Exchange Offer (1)&nbsp;cannot rely on the Staff position
enunciated in <U>Exxon Capital Holdings Corporation</U> SEC No Action Letter (April&nbsp;13, 1989) or
similar letters and (2)&nbsp;must comply with registration and
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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&nbsp;507 of Regulation&nbsp;S-K.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please direct any further questions or comments you may have regarding the Registration
Statement or this supplemental letter to me at (770)&nbsp;829-3728 or our counsel, William Calvin Smith
III of Troutman Sanders LLP, at (404)&nbsp;885-3136.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-left: 59%; margin-top: 6pt">Sincerely,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 59%; margin-top: 6pt">/s/ Kenneth F. Khoury
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 59%; margin-top: 6pt">Kenneth F. Khoury, Esq.<BR>
Executive Vice President and General Counsel
</DIV>


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    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Era Anagnosti, Securities and Exchange Commission, Staff Attorney<BR>
Craig Slivka, Securities and Exchange Commission, Special Counsel<BR>
Kenneth F. Khoury, Beazer Homes USA, Inc., Executive Vice President and General Counsel</TD>
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