William G. Cornely
Executive Vice President of Finance
Chief Financial Officer
March 26, 2008
VIA FACSIMILE ((202) 772-9368)
AND EDGAR CORRESPONDENCE
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549-7010
Attention: Edward M. Kelly, Esq.
Re: | Dominion Homes, Inc. |
Preliminary Proxy Statement on Schedule 14A filed on March 7, 2008 (File No. 000-23270) and related Schedule 13E-3 filed on March 7, 2008 (File No. 005-49605)
Dear Mr. Kelly:
We are writing in response to your fax to Mr. Borror on March 12, 2008, in which you advised us that the Securities and Exchange Commission will perform a legal review of the Schedule 14A filed on March 7, 2008 and the related Schedule 13E-3.
In this regard, please direct all comments or inquiries regarding such documents to the undersigned via facsimile at (614) 356-6517. Please also copy our counsel, Fred A. Summer of Squire, Sanders & Dempsey L.L.P. via facsimile at (614) 365-2499. The current addresses for the Company and Squire, Sanders & Dempsey L.L.P. are as set forth on the cover of the Schedule 13E-3.
Please do not hesitate to contact the undersigned at (614) 356-5517 or Mr. Summer at (614) 365-2743 should you have any further questions.
Very truly yours, | ||
DOMINION HOMES, INC. | ||
By: | /s/ William G. Cornely | |
William G. Cornely, | ||
Executive Vice President — Finance, | ||
Chief Financial Officer and Chief Operating Officer |
cc: | Mr. Douglas G. Borror, Chairman, President and CEO |
Fred A. Summer, Esq., Squire, Sanders & Dempsey L.L.P.
4900 Tuttle Crossing Blvd.
PO Box 4900
Dublin, Ohio 43016
Tel | 614.356.5517 | |||
Fax | 614.356.6517 | dominionhomes.com |