<SEC-DOCUMENT>0001193125-18-013435.txt : 20180221
<SEC-HEADER>0001193125-18-013435.hdr.sgml : 20180221
<ACCEPTANCE-DATETIME>20180118170202
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-18-013435
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180118

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
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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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">January&nbsp;18, 2018 </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:6pt; 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 WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top">Beazer Homes USA, Inc. </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman"><U>Registration Statement on Form
<FONT STYLE="white-space:nowrap">S-4</FONT> (File No.</U><U></U><U><FONT STYLE="white-space:nowrap">&nbsp;333-222166)</FONT></U> </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">This letter supplements the Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (File <FONT
STYLE="white-space:nowrap">No.&nbsp;333-222166)</FONT> 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
December&nbsp;19, 2017, relating to the Registrant&#146;s offer (the &#147;Exchange Offer&#148;) to exchange $400,000,000 aggregate principal amount of 5.875% Senior Notes due 2027 (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 5.875% Senior Notes due 2027 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</U><U></U><U>&nbsp;&amp; Co. Incorporated</U> (available June&nbsp;5, 1991) and <U>Shearman</U><U></U><U>&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 507 of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> </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 </P>

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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>

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<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
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<TD VALIGN="top" COLSPAN="3">BEAZER HOMES USA, INC.</TD></TR>
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<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/ Keith L. Belknap</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Keith L. Belknap</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Executive Vice President</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">and General
Counsel</P></TD></TR>
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