0001193125-15-411134.txt : 20160129 0001193125-15-411134.hdr.sgml : 20160129 20151222174537 ACCESSION NUMBER: 0001193125-15-411134 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DUXFORD FINANCIAL INC CENTRAL INDEX KEY: 0001179338 IRS NUMBER: 330640824 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALIFORNIA EQUITY FUNDING INC CENTRAL INDEX KEY: 0001179341 IRS NUMBER: 330937859 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PH RIELLY VENTURES CENTRAL INDEX KEY: 0001179345 IRS NUMBER: 330827710 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CEDAR FALLS WAY LLC CENTRAL INDEX KEY: 0001618202 IRS NUMBER: 272254716 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HIGH POINT III, L.L.C. CENTRAL INDEX KEY: 0001618296 IRS NUMBER: 453058340 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RIVERFRONT MF, L.L.C. CENTRAL INDEX KEY: 0001618323 IRS NUMBER: 352478777 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SYCAMORE CC INC CENTRAL INDEX KEY: 0001179347 IRS NUMBER: 330981307 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WLH Enterprises CENTRAL INDEX KEY: 0001222552 IRS NUMBER: 330013333 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FORMER COMPANY: FORMER CONFORMED NAME: RANCH GOLF CLUB CO DATE OF NAME CHANGE: 20040227 FORMER COMPANY: FORMER CONFORMED NAME: CARMEL MOUNTAIN RANCH DATE OF NAME CHANGE: 20030311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Circle G At The Church Farm North Joint Venture, LLC CENTRAL INDEX KEY: 0001573889 IRS NUMBER: 203431322 STATE OF INCORPORATION: AZ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CASCADIAN SOUTH L.L.C. CENTRAL INDEX KEY: 0001618207 IRS NUMBER: 202079637 STATE OF INCORPORATION: OR FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BRYANT HEIGHTS, L.L.C. CENTRAL INDEX KEY: 0001618216 IRS NUMBER: 320419724 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 460 CENTRAL, L.L.C. CENTRAL INDEX KEY: 0001618227 IRS NUMBER: 611721676 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYGON AT VILLEBOIS V, L.L.C. CENTRAL INDEX KEY: 0001618288 IRS NUMBER: 611711098 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MILL CREEK TERRACE, L.L.C. CENTRAL INDEX KEY: 0001618304 IRS NUMBER: 611712661 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ORENCO WOODS SFD, L.L.C. CENTRAL INDEX KEY: 0001618306 IRS NUMBER: 371747850 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RIVERFRONT SF, L.L.C. CENTRAL INDEX KEY: 0001618324 IRS NUMBER: 320412982 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RESERVE AT MAPLE VALLEY, L.L.C. CENTRAL INDEX KEY: 0001618330 IRS NUMBER: 371714339 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: W.R. TOWNHOMES F, L.L.C. CENTRAL INDEX KEY: 0001618350 IRS NUMBER: 201800310 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILLIAM LYON HOMES CENTRAL INDEX KEY: 0001095996 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 330864902 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FORMER COMPANY: FORMER CONFORMED NAME: PRESLEY COMPANIES/NEW DATE OF NAME CHANGE: 19991115 FORMER COMPANY: FORMER CONFORMED NAME: PRESLEY MERGER SUB INC DATE OF NAME CHANGE: 19990929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PH LP VENTURES CENTRAL INDEX KEY: 0001179344 IRS NUMBER: 330799119 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mountain Falls Golf Course, LLC CENTRAL INDEX KEY: 0001573890 IRS NUMBER: 201223291 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CASCADIAN KING COMPANY, L.L.C. CENTRAL INDEX KEY: 0001618212 IRS NUMBER: 202079561 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYGON AT VILLEBOIS II, L.L.C. CENTRAL INDEX KEY: 0001618291 IRS NUMBER: 352440012 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PEASLEY CANYON HOMES, L.L.C. CENTRAL INDEX KEY: 0001618310 IRS NUMBER: 300798985 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRESLEY CMR INC CENTRAL INDEX KEY: 0001179346 IRS NUMBER: 330603862 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PH VENTURES SAN JOSE CENTRAL INDEX KEY: 0001222555 IRS NUMBER: 330785089 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949 833 3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyon Waterfront LLC CENTRAL INDEX KEY: 0001573816 IRS NUMBER: 043671928 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mountain Falls, LLC CENTRAL INDEX KEY: 0001573891 IRS NUMBER: 201119631 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALAIS AT VILLEBOIS, L.L.C. CENTRAL INDEX KEY: 0001618213 IRS NUMBER: 364784375 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BASELINE WOODS SFD II, L.L.C. CENTRAL INDEX KEY: 0001618222 IRS NUMBER: 800904432 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYGON AT VILLEBOIS IV, L.L.C. CENTRAL INDEX KEY: 0001618289 IRS NUMBER: 900955097 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYGON AT SUNSET RIDGE, L.L.C. CENTRAL INDEX KEY: 0001618292 IRS NUMBER: 364785359 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRANDE POINTE AT VILLEBOIS, L.L.C. CENTRAL INDEX KEY: 0001618295 IRS NUMBER: 320439430 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MURRAY & WEIR SFD, L.L.C. CENTRAL INDEX KEY: 0001618305 IRS NUMBER: 800872762 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RIDGEVIEW TOWNHOMES, L.L.C. CENTRAL INDEX KEY: 0001618315 IRS NUMBER: 273496638 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SILVERLAKE CENTER, L.L.C. CENTRAL INDEX KEY: 0001618325 IRS NUMBER: 383923758 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPARROW CREEK, L.L.C. CENTRAL INDEX KEY: 0001618327 IRS NUMBER: 383932588 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BETHANY CREEK FALLS, L.L.C. CENTRAL INDEX KEY: 0001618220 IRS NUMBER: 371749247 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LES BOIS AT VILLEBOIS, L.L.C. CENTRAL INDEX KEY: 0001618302 IRS NUMBER: 383916750 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HSP INC CENTRAL INDEX KEY: 0001222556 IRS NUMBER: 330636045 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949 833 3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRESLEY HOMES CENTRAL INDEX KEY: 0001222548 IRS NUMBER: 330905035 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949 833 3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CORNELIUS PASS TOWNHOMES, L.L.C. CENTRAL INDEX KEY: 0001618191 IRS NUMBER: 364788175 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYGON AT VILLEBOIS III, L.L.C. CENTRAL INDEX KEY: 0001618290 IRS NUMBER: 383889651 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYGON WLH LLC CENTRAL INDEX KEY: 0001618313 IRS NUMBER: 471450060 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILLIAM LYON HOMES INC CENTRAL INDEX KEY: 0001180186 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 330253855 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CASCARA AT REDMOND RIDGE, L.L.C. CENTRAL INDEX KEY: 0001618204 IRS NUMBER: 364762776 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BROWNSTONE AT ISSAQUAH HIGHLANDS, L.L.C. CENTRAL INDEX KEY: 0001618218 IRS NUMBER: 383890401 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ISSAQUAH HIGHLANDS INVESTMENT FUND, L.L.C. CENTRAL INDEX KEY: 0001618300 IRS NUMBER: 371741558 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYGON NORTHWEST COMPANY, L.L.C. CENTRAL INDEX KEY: 0001618287 IRS NUMBER: 911540522 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BASELINE WOODS WEST, L.L.C. CENTRAL INDEX KEY: 0001618221 IRS NUMBER: 800900060 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HIGHCROFT AT SAMMAMISH, L.L.C. CENTRAL INDEX KEY: 0001618298 IRS NUMBER: 320416990 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIEWRIDGE AT ISSAQUAH HIGHLANDS, L.L.C. CENTRAL INDEX KEY: 0001618349 IRS NUMBER: 800839321 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BASELINE WOODS SFD I, L.L.C. CENTRAL INDEX KEY: 0001618226 IRS NUMBER: 300758135 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILLIAM LYON SOUTHWEST INC CENTRAL INDEX KEY: 0001179348 IRS NUMBER: 860978474 STATE OF INCORPORATION: AZ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BULL MOUNTAIN RIDGE, L.L.C. CENTRAL INDEX KEY: 0001618215 IRS NUMBER: 364787754 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYGON PAYMASTER, L.L.C. CENTRAL INDEX KEY: 0001618285 IRS NUMBER: 912105569 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RESERVE AT NORTH CREEK, L.L.C. CENTRAL INDEX KEY: 0001618331 IRS NUMBER: 364727473 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TWIN CREEKS AT COOPER MOUNTAIN, L.L.C. CENTRAL INDEX KEY: 0001618347 IRS NUMBER: 900899730 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPANAWAY 230, L.L.C. CENTRAL INDEX KEY: 0001618326 IRS NUMBER: 611677929 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYGON AT BRENCHLEY ESTATES, L.L.C. CENTRAL INDEX KEY: 0001618293 IRS NUMBER: 300781866 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EDGEWATER TUALATIN, L.L.C. CENTRAL INDEX KEY: 0001618270 IRS NUMBER: 452544575 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LYON EAST GARRISON Co I, LLC CENTRAL INDEX KEY: 0001311242 IRS NUMBER: 412065692 STATE OF INCORPORATION: CA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FORMER COMPANY: FORMER CONFORMED NAME: Lyon East Garrison CO I, LLC DATE OF NAME CHANGE: 20041210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PNW CASCADIAN COMPANY, L.L.C. CENTRAL INDEX KEY: 0001618311 IRS NUMBER: 202079495 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11624 SE 5TH ST., SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98005 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: C/O WILLIAM LYON HOMES,4695 MACARTHUR CT STREET 2: 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 CORRESP 1 filename1.htm CORRESP

William Lyon Homes, Inc.

4695 MacArthur Court, 8th Floor

Newport Beach, CA 92660

December 22, 2015

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: William Lyon Homes, Inc. and co-registrant guarantors
       Registration Statement on Form S-4
       Filed December 22, 2015

Ladies and Gentlemen:

In connection with the above-referenced Registration Statement (the “Registration Statement”) filed by William Lyon Homes, Inc. (the “Issuer”) relating to a proposed offer (the “Exchange Offer”) by the Issuer to exchange up to $50,000,000 aggregate principal amount of the Issuer’s existing 7.00% Senior Notes due 2022 (the “Existing Notes”) for up to $50,000,000 aggregate principal amount of 7.00% Senior Notes due 2022 (the “Public Notes”). I am writing to advise you supplementally that:

 

  (i) the Issuer is registering the Exchange Offer in reliance on the position of the staff of the Commission (the “Staff”) enunciated in Exxon Capital Holdings Corporation (available May 13, 1988), as interpreted in the Commission’s letter to Shearman & Sterling dated July 2, 1993, and Morgan Stanley & Co. Inc. (available June 5, 1991);

 

  (ii) the Issuer has not entered into any arrangement or understanding with any person to distribute the Public Notes and, to the best of the Issuer’s information and belief, each person participating in the Exchange Offer is acquiring the securities in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the securities to be received in the Exchange Offer;

 

  (iii) the Issuer will make each person participating in the Exchange Offer aware, through the prospectus forming a part of the Registration Statement (the “Prospectus”), that —

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  (A) any broker-dealer and any noteholder using the Prospectus to participate in a distribution of the Public Notes (x) could not rely on the Staff position enunciated in Exxon Capital Holdings Corporation (available May 13, 1988) or similar letters and (y) must comply with the registration and prospectus delivery requirements of the Securities Act of 1933 (the “Securities Act”) in connection with a secondary resale transaction,

 

  (B) any broker-dealer who holds Existing Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives Public Notes in exchange for such Existing Notes pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such Public Notes, and

 

  (C) any broker-dealer that participates in the Exchange Offer with respect to Existing Notes acquired for its own account as a result of market-making activities or other trading activities, each such broker-dealer must confirm that it has not entered into any arrangement or understanding with the Issuer or any of its affiliates to distribute the Public Notes.

 

  (iv) the Issuer acknowledges that any secondary resale transaction, as described in clause (iii)(A) above, should be covered by an effective registration statement containing the selling noteholder information required by Item 507 of Regulation S-K;

 

  (v) the Issuer will include in the transmittal letter to be executed by each tendering noteholder that elects to participate in the Exchange Offer a representation from such tendering noteholder to the Issuer that —

 

  (A) the Public Notes or book-entry interests therein to be acquired by such holder and any beneficial owner(s) of such Existing Notes or interests therein (“Beneficial Owner(s)”) in connection with the Exchange Offer are being acquired by such holder and any Beneficial Owner(s) in the ordinary course of business of the holder and any Beneficial Owner(s),

 

  (B) the holder and each Beneficial Owner are not engaging, do not intend to engage, and have no arrangement or understanding with any person to participate, in the distribution of the Public Notes,

 

  (C)

the holder and each Beneficial Owner acknowledge and agree that any person who is a broker-dealer registered under the Securities Exchange Act of 1934, as amended, or is participating in the Exchange Offer for the purpose of distributing the Public Notes must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction of the Public Notes or interests therein

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  acquired by such person and cannot rely on the position of the Staff set forth in certain no-action letters,

 

  (D) the holder and each Beneficial Owner understands that a secondary resale transaction described in clause (v)(C) above and any resales of the Public Notes or interests therein obtained by such holder in exchange for the Existing Notes or interests therein originally acquired by such holder directly from the Issuer should be covered by an effective registration statement containing the selling security holder information required by Item 507 or Item 508, as applicable, of Regulation S-K of the Commission,

 

  (E) neither the holder nor any Beneficial Owner(s) is an “affiliate,” as defined in Rule 405 under the Securities Act, of the Issuer or the subsidiary guarantor, and

 

  (F) in the event such holder is a broker-dealer (whether or not it is also an “affiliate”) that will receive Public Notes for its own account pursuant to the Exchange Offer, the Existing Notes tendered in the Exchange Offer were acquired by such broker-dealer as a result of market-making activities or other trading activities, and such holder acknowledges that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such Public Notes; however, by so acknowledging and by delivering a Prospectus, the holder will not be deemed to admit that it is an “underwriter” within the meaning of the Securities Act;

 

  (vi) the Issuer will commence the Exchange Offer when the Registration Statement is declared effective by the Commission;

 

  (vii) the Exchange Offer will remain in effect for a limited time and, except with respect to broker-dealers who tender in the Exchange Offer for whom the Company will keep the registration statement effective for up to 180 days, will not require the Issuer to maintain an “evergreen” registration statement; and

 

  (viii) the Exchange Offer will be conducted by the Issuer in compliance with the Securities Exchange Act of 1934, and any applicable rules and regulations thereunder.

Very truly yours,
WILLIAM LYON HOMES, INC., a California corporation
By:  

        /s/ Colin T. Severn

  Name:  Colin T. Severn
  Title:    Senior Vice President and Chief Financial Officer