April 3, 2012
VIA EDGAR
Mr. Rufus Decker
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: D.R. Horton, Inc.
Form 10-K for the Year Ended September 30, 2011
Filed November 17, 2011
Form 10-Q for the Period Ended December 31, 2011
Filed January 27, 2012
Responses dated February 14, 2012 and February 21, 2012
File No. 1-14122
Dear Mr. Decker:
On behalf of D.R. Horton, Inc. (the “Company”), I refer to the letters from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission dated February 8, 2012 and March 13, 2012 containing comments on the above-referenced filings of the Company. As discussed with Mr. Ernest Greene on March 28, 2012, the Company plans to provide a response on or before May 3, 2012. Thank you for this courtesy.
If you have any questions regarding this matter, please contact Bill W. Wheat, Executive Vice President and Chief Financial Officer of the Company, by telephone at (817) 390-8200 or by email at bwheat@drhorton.com.
Very truly yours,
/s/ BILL W. WHEAT
Bill W. Wheat
Executive Vice President
and Chief Financial Officer
cc: Thomas B. Montano, Esq., D.R. Horton, Inc.