April 20, 2016
Via EDGAR
Mail Stop 4631 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-7010 Attention: Mr. John Cash |
Re: | Nobility Homes, Inc. |
Form 10-K for the fiscal year ended October 31, 2015 |
File No. 0-6506 |
Dear Mr. Cash:
On behalf of Nobility Homes, Inc. (the “Company”), the following acknowledgments are furnished to accompany our response to the comments in your letter dated April 6, 2016.
The Company acknowledges that:
• | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
• | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely, |
/s/ Thomas W. Trexler |
Thomas W. Trexler |
Its: Executive Vice President and Chief Financial Officer |
3741 S.W. 7th Street¿ Ocala, Florida 34474¿ 352.732.5157¿ www.nobilityhomes.com