MILBANK, TWEED, HADLEY & McCLOY LLP
1 Chase Manhattan Plaza
New York, NY 10005-1413
December 22, 2008
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7010
Washington, D.C. 20549
Attention: John Cash
Accounting Branch Chief
| Re: | Desarrolladora Homex, S.A.B. de C.V. |
|
| Form 20-F for the Year Ended December 31, 2007 |
|
| Form 6-K dated October 28, 2008 |
|
| File No. 001-32229 |
Dear Mr. Cash:
On behalf of Desarrolladora Homex, S.A.B. de C.V. (the “Company”), we respectfully inform you that the Company will not be able to respond to the comment letter dated December 19, 2008 (the “Comment Letter”) from the staff of the Securities and Exchange Commission related to the Company’s Form 20-F for the year ended December 31, 2007 and Form 6-K dated October 28, 2008 within the timeframe of 10 business days mentioned in the Comment Letter. The Company respectfully informs the Staff that it intends to provide a response letter no later than February 16, 2009.
Should you have any questions about this letter, please feel free to contact the undersigned at (212) 530-5224.
| Sincerely yours, |
|
|
| /s/ Michael L. Fitzgerald |
|
|
| Michael L. Fitzgerald |
cc: |
| Carlos Moctezuma, Desarrolladora Homex, S.A.B. de C.V. |
|
| Javier Romero Castañeda, Desarrolladora Homex, S.A.B. de C.V. |
|
| Carlos Rochín, Mancera, S.C. (a member practice of Ernst & Young Global) |