TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 22, 2023 David Messenger Chief Financial Officer Century Communities, Inc. 8390 East Crescent Parkway, Suite 650 Greenwood Village, CO 80111 Re: Century Communities, Inc. Form 10-K for the year ended December 31, 2022 File No. 001-36491 Dear David Messenger: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction