# EDGAR Filing Document

**Accession Number:** 0001580670
**File Stem:** 0000000000-25-009171
**Filing Date:** 2025-8
**Character Count:** 3663
**Document Hash:** 3408295583a9ad3edea240540f48bfd3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009171.hdr.sgml**: 20260122

**ACCESSION NUMBER**: 0000000000-25-009171

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250827

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LGI Homes, Inc.
- **CENTRAL INDEX KEY:** 0001580670
- **STANDARD INDUSTRIAL CLASSIFICATION:** OPERATIVE BUILDERS [1531]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 463088013
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-36126

**BUSINESS ADDRESS:**
- **STREET 1:** 1450 LAKE ROBBINS DRIVE, SUITE 430
- **CITY:** THE WOODLANDS
- **STATE:** TX
- **ZIP:** 77380
- **BUSINESS PHONE:** (281) 362-8998

**MAIL ADDRESS:**
- **STREET 1:** 1450 LAKE ROBBINS DRIVE, SUITE 430
- **CITY:** THE WOODLANDS
- **STATE:** TX
- **ZIP:** 77380
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001580670-25-000016

## Text-Extract

```

                                                           August 27, 2025

Charles Merdian
Chief Financial Officer
LGI Homes, Inc.
1450 Lake Robbins Drive, Suite 430
The Woodlands, Texas 77380

       Re: LGI Homes, Inc.
           Form 10-K for the year ended December 31, 2024
           Filed on February 26, 2025
           Form 8-K filed on February 25, 2025
           File No. 001-36126
Dear Charles Merdian:

       We have reviewed your filings and have the following comments.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 8-K filed on February 25, 2025
Balance Sheet Highlights, page 2

1.     We note that you present, net debt to capitalization of 41.2%. Please
reconcile net
       debt to the appropriate GAAP figure. In addition, ensure that you
present for each
       applicable period a ratio calculated using the most directly comparable
GAAP
       measures. See Item 10(e)(1)(i)(A) and (B) of Regulation S-K and Question
102.10 of
       the Compliance and Disclosure Interpretations on Non-GAAP Financial
Measures.
Full Year 2025 Outlook, page 2

2.     We note that you disclose full year 2025 guidance for the non-GAAP
measure,
       Adjusted Gross Margin percentage, without providing a reconciliation to
the most
       directly related GAAP measure. In future filings, please include such
reconciliation
       or, alternatively, provide a statement that the information could not be
presented
       without unreasonable efforts under Item 10(e)(1)(i)(B) of Regulation
S-K. Refer also
       to Questions 102.10 of the C&DIs for Non-GAAP Financial Measures.
 August 27, 2025
Page 2

        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 Ameen Hamady at 202-551-3891 or Shannon Menjivar at
202-551-
3856 if you have questions regarding comments on the financial statements and
related
matters.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Real Estate
& Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._