Dewey & LeBoeuf LLP
| August 17, 2011 |
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 Fiscal Year Ended December 31, 2010 |
| Filed June 30, 2011 |
| 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 August 3, 2011 (the “Comment Letter”) from the staff of the Securities and Exchange Commission related to the Company’s Form 20-F for the fiscal year ended December 31, 2010 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 September 16, 2011.
Should you have any questions about this letter, please feel free to contact the undersigned at (212) 259-6888.
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| Sincerely yours, |
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| /s/ Michael L. Fitzgerald |
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| 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. |
| Alejandro Valdez, Mancera, S.C. (a member practice of Ernst & Young Global) |