M/I HOMES, INC.
3 Easton Oval, Suite 500
Columbus, Ohio 43219
(614)418-8000
April 9, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ruairi Regan
| Re: | M/I Homes, Inc. Registration Statement on FormS-4 (FileNo. 333-236950) |
Ladies and Gentlemen:
M/I Homes, Inc., on behalf of itself and theco-registrants listed in the above-referenced Registration Statement (collectively, the “Registrants”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to, and that such Registration Statement be declared effective on Monday, April 13, 2020, at 9:00 a.m., Eastern Time, or as soon thereafter as practicable.
Please advise Adam L. Miller of Vorys, Sater, Seymour and Pease LLP, our outside counsel, of the effectiveness of the Registration Statement by telephone at (614)464-6250 or bye-mail at almiller@vorys.com.
| Very truly yours, |
/s/ J. Thomas Mason |
| J. Thomas Mason |
| Executive Vice President, |
| Chief Legal Officer and Secretary |