Lennar Corporation
700 Northwest 107th Avenue
Miami, Florida 33172
(305) 559-4000
December 11, 2012
By EDGAR Transmission
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4631
Attention: Jay Ingram
Re: | Registration Statement on Form S-4 |
Filed September 7, 2012 |
File No. 333-183755 |
Ladies and Gentlemen:
Enclosed is Amendment No. 2 to Registration Statement File No. 333-183755. As requested in a telephone conversation with David Bernstein of K&L Gates LLP, the phrase “will be deemed to have acknowledged” has been changed on pages 4 and 15 of Amendment No. 2 to “will acknowledge.” In addition, each of the co-registrants has obtained a CIK number and Amendment No. 2 is being filed under the CIK numbers of all the co-registrants.
If you would like to discuss anything about Amendment No. 2, please contact me at (305) 229-6584 or David Bernstein of K&L Gates LLP at (212) 536-4029.
Sincerely, |
/s/ Mark Sustana |
Mark Sustana |
General Counsel and Secretary |
cc: Jessica Dickerson