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jcummins@sidley.com (212) 839-5374 | FOUNDED 1866 |
December 17, 2013
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attn: | Jay Ingram |
| Alfred Pavot |
| Tracey Smith |
| Asia Timmons-Pierce |
| Re: | The New Home Company LLC |
| Amendment No. 6 to the Registration Statement on FormS-1 (File No. 333-189366) |
Ladies and Gentlemen:
The New Home Company LLC (to be converted into a Delaware corporation prior to the completion of the offering to which the Registration Statement referred to below relates) (the “Company”) has today electronically transmitted, pursuant to Regulation S-T, Amendment No. 6 (“Amendment No. 6”) to the Registration Statement on Form S-1 (including exhibits thereto) of the Company (the “Registration Statement”) for filing under the Securities Act of 1933, as amended (the “Securities Act”). We will also provide courtesy copies of Amendment No. 6 to the Registration Statement, as filed and marked to indicate the changes made from the filing of Amendment No. 5 to the Registration Statement with the Commission on July 18, 2013.
Please direct any further communications relating to this filing to the undersigned at(212) 839-5374.
| Very truly yours, |
| /s/ J. Gerard Cummins |
| J. Gerard Cummins |
| cc: | H. Lawrence Webb |
| Edward F. Petrosky |
| Casey T. Fleck |
| Julian Kleindorfer |