United States securities and exchange commission logo
December 22, 2023
David Messenger
Chief Financial Officer
Century Communities, Inc.
8390 East Crescent Parkway, Suite 650
Greenwood Village, CO 80111
Re: Century
Communities, Inc.
Form 10-K for the
year ended December 31, 2022
File No. 001-36491
Dear David Messenger:
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