-----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,
 JjT8qj6Z1Mn1eId8Ou2kccblXMXN4+CP66NYl0eEGxhlqKIJtHkX6+Pk+FsEuNTu
 zbVwA6+4DG9qxITX2s9HJg==

<SEC-DOCUMENT>0000000000-08-001130.txt : 20080222
<SEC-HEADER>0000000000-08-001130.hdr.sgml : 20080222
<ACCEPTANCE-DATETIME>20080108101608
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-001130
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080108

FILED FOR:		

	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

	FILING VALUES:
		FORM TYPE:		UPLOAD

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
</DOCUMENT>
</SUBMISSION>