M/I HOMES, INC.
4131 Worth Avenue, Suite 500
Columbus, Ohio 43219
(614) 418-8000
October 4, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Joseph Ambrogi
| Re: | M/I Homes, Inc. |
Registration Statement on Form S-4 (File No. 333-259781)
Ladies and Gentlemen:
M/I Homes, Inc., on behalf of itself and the co-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 Thursday, October 7, 2021, at 9:00 a.m., Eastern Time, or as soon thereafter as practicable.
Please advise Adam K. Brandt of Vorys, Sater, Seymour and Pease LLP, our outside counsel, of the effectiveness of the Registration Statement by telephone at (614) 464-6426 or by e-mail at AKBrandt@vorys.com.
| Very truly yours, |
/s/ Susan E. Krohne |
| Susan E. Krohne |
| Senior Vice President, |
| Chief Legal Officer and Secretary |