April 1, 2009

VIA EDGAR

Mr. Terence O’Brien
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 7010
Washington, D.C. 20549-7010

RE: Toll Brothers, Inc.
Form 10-K for the Fiscal Year Ended October 31, 2008
Filed December 19, 2008
Form 10-Q for the Fiscal Quarter Ended January 31, 2009
Filed March 11, 2009
File No. 001-09186

Dear Mr. O’Brien:

     We are in receipt of your letter dated March 19, 2009. As discussed during our conversation on March 31, 2009 with Tracey Houser, we intend to respond to the comments contained in your letter by April 15, 2009.

     If you have any additional questions or comments, please contact me.

Yours truly,

/s/ Joseph R. Sicree

Joseph R. Sicree

Senior Vice President —

Chief Accounting Officer

Direct telephone: 215 938 8045
Fax: 215 938 8422
E-mail: jsicree@tollbrothersinc.com

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