February 24, 2020 Robert L. Salomon Chief Financial Officer Beazer Homes USA Inc 1000 Abernathy Road, NE Suite 260 Atlanta, GA 30328 Re: Beazer Homes USA Inc Form 10-K for the year ended September 30, 2019 Filed November 13, 2019 File No. 001-12822 Dear Mr. Salomon: 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 cc: Keith L. Belknap