United States securities and exchange commission logo
August 6, 2021
C. David Cone
Executive Vice President and Chief Financial Officer
Taylor Morrison Home Corporation
4900 N. Scottsdale Road
Suite 6000
Scottsdale, AZ 85251
Re: Taylor Morrison
Home Corp
Form 10-K for the
Fiscal Year Ending December 31, 2020
Filed February 24,
2021
File No. 001-35873
Dear Mr. Cone:
We have reviewed your July 6, 2021 response to our comment
letter and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.
Please respond to the comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to the comment, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
June 25, 2021 letter.
C. David Cone
FirstName LastNameC. David Cone
Taylor Morrison Home Corporation
Comapany
August NameTaylor Morrison Home Corporation
6, 2021
August
Page 2 6, 2021 Page 2
FirstName LastName
Form 10-K for the Fiscal Year Ending December 31, 2020
Management's Discussion and Analysis
Non-GAAP Measures, page 41
1. We have reviewed your response to comment one of our letter dated June
25, 2021.
Please revise your non-GAAP measures to exclude purchase accounting
adjustments.
Reference is made to question 100.04 of the Compliance and Disclosure
Interpretation
related to Non-GAAP Financial Measures.
You may contact Babette Cooper at 202-551-3396 or Robert Telewicz at
202-551-3438 if
you have any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction