Nobility Homes, Inc.
3741 SW 7th Street
Ocala, FL 34474
April 15, 2013
VIA EDGAR
Mr. Jeffrey Gordon
Staff Accountant
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549
Re: | Nobility Homes, Inc. |
Item 4.01 Form 8-K |
Filed: April 8, 2013 |
File No. 0-6506 |
Dear Mr. Gordon:
Please be advised that Nobility Homes, Inc. has filed an amendment to the above Form 8-K that addresses the staff’s concerns contained in your letter dated April 11, 2013.
The Company acknowledges that:
• | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
• | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact me at (352) 732-5157 ext. 229 if you should have any questions.
Sincerely, |
/s/ Lynn J. Cramer, Jr. |
Lynn J. Cramer, Jr. |
Treasurer |