formaw.htm
M/I
HOMES, INC.
3 Easton
Oval, Suite 500
Columbus,
OH 43219
May 29,
2008
VIA
EDGAR
Division
of Corporation Finance
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
DC 20549
Re: Amendment
Withdrawal Request
M/I Homes, Inc.
Post-Effective Amendment No. 1 to
Registration Statement on
Form S-3 (Registration No. 333-85662)
filed on May 23, 2008
Ladies
and Gentlemen:
Pursuant to Rule 477 promulgated under
the Securities Act of 1933, as amended, M/I Homes, Inc. (the “Registrant”)
hereby applies to the Securities and Exchange Commission for consent to
immediately withdraw the Registrant’s Post-Effective Amendment No. 1 to its
Registration Statement on Form S-3 (Registration No. 333-85662) filed on May 23,
2008 (the “Post-Effective Amendment”).
The Post-Effective Amendment is being
withdrawn because it was miscoded as EDGAR submission type S-3/A instead of
EDGAR submission type POS AM. The Registrant will re-file the
Post-Effective Amendment under the correct POS AM submission type. No
securities have been sold pursuant to the Post-Effective Amendment.
If you have any questions
regarding this matter or require further information, please contact the
undersigned at (614) 418-8000 or Ronald A. Robins, Jr. of Vorys, Sater, Seymour
and Pease LLP, the Registrant’s outside counsel, at (614) 464-6400.
Sincerely,
M/I HOMES, INC.
By: /s/ J. Thomas
Mason
Name: J. Thomas
Mason
Title: Executive Vice
President and General Counsel