<SEC-DOCUMENT>0001104659-18-072371-index.html : 20190709
<SEC-HEADER>0001104659-18-072371.hdr.sgml : 20190709
<ACCEPTANCE-DATETIME>20181211163700
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-18-072371
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20181211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Legacy Housing Corp
		CENTRAL INDEX KEY:			0001436208
		STANDARD INDUSTRIAL CLASSIFICATION:	MOBILE HOMES [2451]
		IRS NUMBER:				202897516
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1600 AIRPORT FREEWAY,  #100
		CITY:			BEDFORD
		STATE:			TX
		ZIP:			76022
		BUSINESS PHONE:		(817) 799-4900

	MAIL ADDRESS:	
		STREET 1:		1600 AIRPORT FREEWAY,  #100
		CITY:			BEDFORD
		STATE:			TX
		ZIP:			76022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Legacy Housing, LTD.
		DATE OF NAME CHANGE:	20080528
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g2764910bg01i001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g2764910bg01i001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g2764910bg01i002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g2764910bg01i002.jpg

</DOCUMENT>
</SEC-DOCUMENT>