SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C.  20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

Date of Report: January 26, 2007

BEAZER HOMES USA, INC.

(Exact name of registrant as specified in its charter)

 

1000 Abernathy Road, Suite 1200
Atlanta Georgia 30328
(Address of Principal
Executive Offices)

(770) 829-3700

(Registrant’s telephone number, including area code)

None

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Item 2.02.                  Results of Operations and Financial Condition

On January 25, 2007, the management of the Company hosted a conference call to discuss the Company’s financial condition and results of operations for the quarterly period ended December 31, 2006. This conference call was webcast and was broadly accessible over the Company’s website at www.beazer.com.  A written transcript of this conference call is attached hereto as Exhibit 99.1.

Item 9.01  Financial Statements and Exhibits.

 (d)  Exhibits

99.1

Transcript of January 25, 2007 conference call.

 

2

---

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

		BEAZER HOMES USA, INC.
Date: January 26, 2007		By:	/s/ James O’Leary
			James O’Leary
			Executive Vice President and
			Chief Financial Officer

 

3