Milbank, Tweed, Hadley & McCloy LLP
March 4, 2009
Via Edgar and Overnight Delivery
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 March 4, 2009 (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 April 30, 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) |