October 3, 2019
Neal J. Suit
General Counsel and Secretary
Legacy Housing Corp
1600 Airport Freeway, Suite 100
Bedford, Texas 76022
Re: Legacy Housing Corp
Preliminary Proxy Statement on Schedule 14A
Filed September 16, 2019
File No. 001-38761
Dear Mr. Suit:
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
Manufacturing
cc: Spencer G. Feldman