-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HVdn8a/QEM1b4Ln1Gv2jhT4HjB8sH1NHiuuO+KhcbY8iwWD8s2ODjXiHG96GGn/t
 anZpwok2MACk3Cfqvbh0gQ==

<SEC-DOCUMENT>0001209191-08-021615.txt : 20080402
<SEC-HEADER>0001209191-08-021615.hdr.sgml : 20080402
<ACCEPTANCE-DATETIME>20080402155100
ACCESSION NUMBER:		0001209191-08-021615
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080331
FILED AS OF DATE:		20080402
DATE AS OF CHANGE:		20080402

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AVATAR HOLDINGS INC
		CENTRAL INDEX KEY:			0000039677
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				231739078
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		201 ALHAMBRA CIRCLE
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		3054427000

	MAIL ADDRESS:	
		STREET 1:		201 ALHAMBRA CIRCLE
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAC CORP /DE/
		DATE OF NAME CHANGE:	19801023

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL ACCEPTANCE CORP
		DATE OF NAME CHANGE:	19710208

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KELFER GERALD D
		CENTRAL INDEX KEY:			0001253548

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07395
		FILM NUMBER:		08733413

	MAIL ADDRESS:	
		STREET 1:		C/O AVATAR HOLDINGS INC
		STREET 2:		201 ALHAMBRA CIRCLE 12TH FLOOR
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bmi11416_bmi3gk.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
</DOCUMENT>
</SUBMISSION>