EXHIBIT  10.10









September 10, 1996



Mr. Jon F. Tilkemeier
1901 N. Mohawk
Chicago, Illinois 60614

Dear Jon:

The  purpose  of this letter is to set forth the  terms  of  your
employment  as Vice President - Marketing and Sales  of  Sundance
effective October 1, 1996 or sooner.

      1.   Duties. Your duties and responsibilities will be those
customarily  performed by Vice President in charge  of  marketing
and  sales, including such duties and responsibilities consistent
therewith  as  may be assigned to you from time to  time  by  the
Chief Operating Officer/Chief Executive Officer of Sundance.  You
are  expected  to work full time for Sundance and  not  have  any
other active business involvement.

      2.   Base  Compensation.  Your base compensation  for  your
first  year  of  employment will be $150,000 a year  payable  bi-
weekly.  The base compensation for your second year of employment
will be such amount (not less than $150,000) as is determined  by
the Compensation Committee.

      3.   Additional Compensation. a) "Minimum" Bonus.  You will
be  eligible for a minimum bonus at the end of your first year of
employment  equal  to  50%  of  your  base  compensation,  (i.e.,
$75,000)  if  you and the Company achieve certain objectives  for
the  year.   Two-thirds of this bonus ($50,000) will  be  payable
upon the accomplishment of your personal business objectives  and
one-third  ($25,000) will be payable upon the  accomplishment  of
the Company-wide business objectives.  You and I will meet within
the  next  90  days  to  determine these objectives.   A  similar
procedure  will be followed for determining your "minimum"  bonus
for your second year of employment.




      b)  Additional Bonus.  You may receive an additional bonus,
as determined by the Compensation Committee, if and to the extent
you  and/or  the Company exceed the stated objectives.   In  this
regard, I acknowledge that in leaving your present employer,  you
are  walking  away  from a $30,000 bonus  which  you  would  have
received  in March of 1997.  Accordingly, I acknowledge  that  if
your  "minimum"  bonus  is earned for  the  first  year  of  your
employment, the Company will in one way or the other make up this
additional $30,000 for you.

      4.    Fringe Benefits.  You will be entitled to the regular
fringe  benefit package (including health insurance and vacation)
which  the  Company  provides  to  its  senior  executives.    In
addition,  you  will be entitled to the use of a  new  automobile
which you may select and which the Company will purchase and own,
provided that the Company shall not be obligated to pay more than
$35,000   for  the  automobile.   At  the  termination  of   your
employment, the automobile will belong to the Company.

     5.   Stock Options.  You will receive 40,000 options, with a
strike  price set on your date of hire, pursuant to the Company's
current  Executive Stock Option Plan.  At the end  of  the  first
twelve  months  of your employment, you will be  entitled  to  an
additional  20,000 options under the Plan if you  are  performing
your  job sufficiently well to earn at least the "minimum  bonus.
You will be entitled to another 20,000 options under the Plan  at
the  end  of  the second year of employment subject to  the  same
terms and conditions.

      6.   Directorship.   I  recognize  your  desire  to  become
involved  in Company management by having a seat on the Board  of
Directors  and  you can be assured that if in my judgment  things
are  working out well between us, I will recommend your  election
to the Board.

      7.  Term.  The foregoing terms of employment shall continue
until  September 30, 1998.  The Company shall have the  right  to
terminate  your  employment prior to that time if  you  shall  be
materially derelict in the performance of your duties, if you are
convicted of a crime involving moral turpitude, if you die, or if
you  are  permanently "disabled," as determined by the  Company's
disability policy.  If you are terminated by the Company for  any
other reason prior to September 30, 1997, you will receive a lump
sum  severance payment equal to one-half of your base salary;  if
you  are  terminated in the second year of your  employment,  you
will  be  entitled to a lump sum severance payment equal  to  one
year's  base salary.  I anticipate that some time before the  end
of  this  two-year period, you and I will sit down and  work  out
mutually  satisfactory  terms  for  the  continuation   of   your
relationship with Sundance past September 30, 1998.


If  this letter accurately sets forth your understanding,  kindly
indicate by signing the enclosed copy.

Very truly yours,

SUNDANCE HOMES, INC.


 /s/ Maurice Sanderman
Maurice Sanderman
CEO/Chairman



              /s/ John Tilkemeier
Accepted by:   John Tilkemeier               09/17/96