TAYLOR MORRISON HOME CORPORATION
4900 N. Scottsdale Road, Suite 2000
Scottsdale, AZ 85251
August 22, 2018
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sergio Chinos
Taylor Morrison Home Corporation
Registration Statement on
Form S-4 (FileNo. 333-226164)
Dear Mr. Chinos:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on FormS-4 (the “Registration Statement”) be accelerated to August 24, 2018 at 3:00 p.m. Eastern Time or as soon thereafter as may be practicable.
We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact John C. Kennedy of Paul, Weiss, Rifkind, Wharton & Garrison LLP at(212) 373-3025.
*****
| Very truly yours, | ||||
| By: | /s/ Darrell C. Sherman | |||
| Name: | Darrell C. Sherman | |||
| Title: | Executive Vice President, Chief Legal | |||
| Officer and Secretary | ||||
