<SEC-DOCUMENT>0001193125-17-081989.txt : 20170414
<SEC-HEADER>0001193125-17-081989.hdr.sgml : 20170414
<ACCEPTANCE-DATETIME>20170314155303
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-081989
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170314

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER HOMES TEXAS HOLDINGS INC
		CENTRAL INDEX KEY:			0001060463
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				582222643
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5775 PEACHTREE DUNW00DY RD
		STREET 2:		STE C 550
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342
		BUSINESS PHONE:		4042503420

	MAIL ADDRESS:	
		STREET 1:		5775 PEACHTREE DUNWOODY RD
		STREET 2:		STE C-550
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER REALTY SERVICES, LLC
		CENTRAL INDEX KEY:			0001177859
		IRS NUMBER:				351679595
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		5775 PEACHTREE DUNWOODY RD
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342
		BUSINESS PHONE:		404-250-3420

	MAIL ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		5775 PEACHTREE DUNWOODY RD
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MERIT REALTY INC
		DATE OF NAME CHANGE:	20020718

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER HOMES INVESTMENTS, LLC
		CENTRAL INDEX KEY:			0001177866
		IRS NUMBER:				043617414
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		1000 ABERNATHY ROAD, SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3737

	MAIL ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		1000 ABERNATHY ROAD, SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEAZER HOMES INVESTMENT CORP
		DATE OF NAME CHANGE:	20020718

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			APRIL CORP
		CENTRAL INDEX KEY:			0001177888
		IRS NUMBER:				841112772
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	MAIL ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		5775 PEACHTREE DUNWOODY RD
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beazer Realty Los Angeles, Inc.
		CENTRAL INDEX KEY:			0001332191
		IRS NUMBER:				202495958
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BH Procurement Services, LLC
		CENTRAL INDEX KEY:			0001332195
		IRS NUMBER:				202498277
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beazer Realty Sacramento, Inc.
		CENTRAL INDEX KEY:			0001332192
		IRS NUMBER:				202495906
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BH Building Products, LP
		CENTRAL INDEX KEY:			0001332197
		IRS NUMBER:				202498366
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Dove Barrington Development LLC
		CENTRAL INDEX KEY:			0001476624
		IRS NUMBER:				201737164
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Clarksburg Skylark, LLC
		CENTRAL INDEX KEY:			0001476628
		IRS NUMBER:				522321110
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

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:		1000 ABERNATHY ROAD
		STREET 2:		STE 260
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		7708293700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		STE 260
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER REALTY CORP
		CENTRAL INDEX KEY:			0001060466
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				581200012
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5775 PEACHTREE DUNW00DY RD
		STREET 2:		STE C 550
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342
		BUSINESS PHONE:		4042503420

	MAIL ADDRESS:	
		STREET 1:		5775 PEACHTREE DUNWOODY RD
		STREET 2:		STE C-550
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER CLARKSBURG LLC
		CENTRAL INDEX KEY:			0001177864
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	MAIL ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		5775 PEACHTREE DUNWOODY RD
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER HOMES INDIANA, LLP
		CENTRAL INDEX KEY:			0001177880
		IRS NUMBER:				351901790
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		1000 ABERNATHY ROAD, SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3737

	MAIL ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		1000 ABERNATHY ROAD, SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CROSSMANN COMMUNITIES PARTNERSHIP
		DATE OF NAME CHANGE:	20020718

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beazer Homes Indiana Holdings Corp.
		CENTRAL INDEX KEY:			0001332190
		IRS NUMBER:				033617414
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER HOMES TEXAS LP
		CENTRAL INDEX KEY:			0001060468
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				760496353
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5775 PEACHTREE DUNW00DY RD
		STREET 2:		STE C 550
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342
		BUSINESS PHONE:		4042503420

	MAIL ADDRESS:	
		STREET 1:		5775 PEACHTREE DUNWOODY RD
		STREET 2:		STE C-550
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Clarksburg Arora LLC
		CENTRAL INDEX KEY:			0001476627
		IRS NUMBER:				522317355
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beazer Homes, LLC
		CENTRAL INDEX KEY:			0001060462
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				620880780
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY RD
		STREET 2:		SUITE 260
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		7708293771

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY RD
		STREET 2:		SUITE 260
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEAZER HOMES CORP
		DATE OF NAME CHANGE:	19980424

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER REALTY, INC (NJ)
		CENTRAL INDEX KEY:			0001177868
		IRS NUMBER:				223620212
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		1000 ABERNATHY ROAD, SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3737

	MAIL ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		1000 ABERNATHY ROAD, SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEAZER REALTY SERVICES, LLC
		DATE OF NAME CHANGE:	20050630

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEAZER REALTY INC
		DATE OF NAME CHANGE:	20020718

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Arden Park Ventures, LLC
		CENTRAL INDEX KEY:			0001372115
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			FL

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		7708293700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER HOMES SALES, INC
		CENTRAL INDEX KEY:			0000916321
		IRS NUMBER:				860728694
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEAZER HOMES SALES INC
		DATE OF NAME CHANGE:	20050630

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEAZER HOMES SALES ARIZONA INC
		DATE OF NAME CHANGE:	19931216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER SQUIRES REALTY INC
		CENTRAL INDEX KEY:			0000916320
		IRS NUMBER:				561807308
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1927 LAKESIDE PKWY STE 602
		CITY:			TUCKER
		STATE:			GA
		ZIP:			30084

	MAIL ADDRESS:	
		STREET 1:		5775 PEACHTREE DUNWOODY ROAD
		STREET 2:		SUITE C 550
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beazer General Services, Inc.
		CENTRAL INDEX KEY:			0001332189
		IRS NUMBER:				201887139
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beazer Homes Michigan, LLC
		CENTRAL INDEX KEY:			0001476626
		IRS NUMBER:				203420345
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEAZER MORTGAGE CORP
		CENTRAL INDEX KEY:			0001177867
		IRS NUMBER:				582203537
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	MAIL ADDRESS:	
		STREET 1:		C/O BEAZER HOMES USA INC
		STREET 2:		5775 PEACHTREE DUNWOODY RD
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30342

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Elysian Heights Potomia, LLC
		CENTRAL INDEX KEY:			0001476625
		IRS NUMBER:				300237203
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beazer-Inspirada LLC
		CENTRAL INDEX KEY:			0001610163
		IRS NUMBER:				455424809
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 260
		CITY:			ATLANTA
		STATE:			2Q
		ZIP:			30328
		BUSINESS PHONE:		770-829-3700

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD
		STREET 2:		SUITE 260
		CITY:			ATLANTA
		STATE:			2Q
		ZIP:			30328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beazer Homes Holdings, LLC
		CENTRAL INDEX KEY:			0001179599
		IRS NUMBER:				582222637
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY RD
		STREET 2:		SUITE 260
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		7708293771

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY RD
		STREET 2:		SUITE 260
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEAZER HOMES HOLDINGS CORP
		DATE OF NAME CHANGE:	20020808
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[BEAZER HOMES USA, INC. LETTERHEAD] </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">March&nbsp;14, 2017 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR
</U></B></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">Division of
Corporate Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mail Stop 3561 </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:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top">Re:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Beazer Homes USA, Inc.</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><U>Registration
Statement on Form S-4 (File No.&nbsp;333-216290)</U></P></TD></TR>
</TABLE> <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">This letter supplements the Registration Statement on Form S-4 (File No.&nbsp;333-216290) of Beazer Homes USA, Inc., a Delaware corporation
(&#147;we&#148; or the &#147;Registrant&#148;), which was filed with the Securities and Exchange Commission (the &#147;SEC&#148;) on February&nbsp;27, 2017, relating to the Registrant&#146;s offer (the &#147;Exchange Offer&#148;) to exchange
$500,000,000 aggregate principal amount of 8.750% Senior Notes due 2022 (the &#147;New Notes&#148;) to be registered under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), for a like principal amount of its issued and
outstanding 8.750% Senior Notes due 2022 that have not been registered under the Securities Act (the &#147;Old Notes&#148;). We are registering the New Notes to be offered in the Exchange Offer in reliance on the position of the Staff of the SEC
(the &#147;Staff&#148;) enunciated in the following letters: <U>Exxon Capital Holdings Corporation</U> (available April&nbsp;13, 1988), <U>Morgan Stanley&nbsp;&amp; Co. Incorporated</U> (available June&nbsp;5, 1991) and <U>Shearman&nbsp;&amp;
Sterling</U> (available July&nbsp;2, 1993). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We have not entered into any arrangement or understanding with any person to distribute the
securities to be received in the Exchange Offer and, to the best of our information and belief, each person that will participate in the Exchange Offer will be acquiring the New Notes in its ordinary course of business and will have no arrangement
or understanding with any person to participate in the distribution of the securities to be received in the Exchange Offer. In this regard, we will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus)
that any note holder using the Exchange Offer to participate in a distribution of the New Notes to be acquired in the registered Exchange Offer (i)&nbsp;may not rely on the Staff position expressed in the Exxon Capital letter or similar letters and
(ii)&nbsp;must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. We acknowledge that such a secondary resale transaction should be covered by an effective
registration statement containing the selling security holder information required by Item&nbsp;507 of Regulation S-K. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We acknowledge
that any broker-dealer that has entered into any arrangement or understanding with us or an &#147;affiliate,&#148; as defined in Rule 405 under the Securities Act, of us to distribute the New Notes may not participate in the Exchange Offer. We will
(i)&nbsp;make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) 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 such Old Notes pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such New Notes and
(ii)&nbsp;include in the transmittal letter to be executed by an exchange offeree in order to participate in the Exchange Offer a provision that if the exchange offeree is a broker-dealer holding Old Notes acquired for its own account as a result of
market-making activities or other trading activities, it must acknowledge that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of New Notes received in respect of such Old Notes pursuant to
the Exchange Offer. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours,</P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">BEAZER HOMES USA, INC.</P></TD></TR>
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<TD VALIGN="top">By:</TD>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Kenneth F. Khoury</TD></TR>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Kenneth F. Khoury</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Executive Vice President,
Chief Administrative</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Officer, General Counsel and Secretary</P></TD></TR>
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