Century Communities, Inc.
8390 East Crescent Parkway, Suite 650
Greenwood Village, Colorado 80111
July 8, 2015
VIA EDGAR AND UPS
U. S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Pamela Long, Assistant Director
Leland Benton
| Re: | Century Communities, Inc. and co-Registrant Subsidiary Guarantors Registration Statement on Form S-3 |
File No. 333-205349
Request for Acceleration of Effectiveness
Dear Ms. Long:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, Century Communities, Inc., a Delaware corporation, on behalf of itself and each of the co-registrant subsidiary guarantors (collectively, the “Registrants”), hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), so that it may become effective at 4:00 p.m., Eastern time, on July 10, 2015, or as soon thereafter as practicable.
In connection with the foregoing, the Registrants hereby acknowledge the following:
| · | should the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| · | the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
The Registrants understand that the staff will consider this request for acceleration of the effective date of the Registration Statement as confirmation by the Registrants of their awareness of their responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offerings of the registered securities covered by the Registration Statement.
If you have any questions regarding the foregoing, please contact our counsel, Mark J. Kelson of Greenberg Traurig, LLP at (310) 586-3856. In addition, it would be greatly appreciated if you could please call Mr. Kelson to notify him when the Registration Statement has been declared effective.
| Sincerely, | ||
| Century Communities, Inc. | ||
| By: | /s/ Dale Francescon | |
| Dale Francescon | ||
| Chairman of the Board of Directors and Co-Chief Executive Officer | ||
| cc: | Mark J. Kelson, Esq., Greenberg Traurig, LLP | |
| William Wong, Esq., Greenberg Traurig, LLP | ||
| Robert Francescon, Century Communities, Inc. | ||
| David Messenger, Century Communities, Inc. |