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                              September 15, 2021

       Bill W. Wheat
       Chief Financial Officer
       D.R. Horton, Inc.
       1341 Horton Circle
       Arlington, Texas 76011

                                                        Re: D.R. Horton, Inc.
                                                            Form 10-K for the
Fiscal Year Ended September 30, 2020
                                                            Filed November 20,
2020
                                                            File No. 001-14122

       Dear Mr. Wheat:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

   1.                                                   Please revise your
disclosure to identify any material past and/or future capital
                                                        expenditures for
climate-related projects. If material, please quantify these expenditures.
   2.                                                   To the extent material,
discuss the indirect consequences of climate-related regulation or
                                                        business trends, such
as the following:
                                                            decreased demand
for goods or services that produce significant greenhouse gas
                                                            emissions or are
related to carbon-based energy sources;
                                                            increased demand
for goods that result in lower emissions than competing products;
                                                            increased
competition to develop innovative new products that result in lower
                                                            emissions;
                                                            increased demand
for generation and transmission of energy from alternative energy
                                                            sources; and
                                                            any anticipated
reputational risks resulting from operations or products that produce
                                                            material greenhouse
gas emissions.
   3.                                                   If material, discuss
the significant physical effects of climate change on your operations
                                                        and results. This
disclosure may include the following:
 Bill W. Wheat
D.R. Horton, Inc.
September 15, 2021
Page 2
                quantification of material weather-related damages to your
property or operations;
                potential for indirect weather-related impacts that have
affected or may affect your
              major customers or suppliers; and
                any weather-related impacts on the cost or availability of
insurance.
4.       Disclose any material litigation risks related to climate change and
the potential impact to
         the company.
5.       Quantify any material increased compliance costs related to climate
change.
6.       If applicable and material, provide disclosure about any purchase or
sale of carbon credits
         or offsets and any material effects on your business, financial
condition, and results of
         operations.
        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.

       Please contact Maryse Mills-Apenteng at 202-551-3457 or Pam Long at
202-551-3765
with any questions.



FirstName LastNameBill W. Wheat                                Sincerely,
Comapany NameD.R. Horton, Inc.
                                                               Division of
Corporation Finance
September 15, 2021 Page 2                                      Office of Real
Estate & Construction
FirstName LastName