Form 8-K
UNITED STATES
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: April 26, 2007
 
BEAZER HOMES USA, INC.
(Exact name of registrant as specified in its charter)
 
DELAWARE
001-12822
54-2086934
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
 
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 April 26, 2007, Beazer Homes USA, Inc. reported earnings and results of operations for the quarter ended March 31, 2007. A copy of the press release is attached hereto as exhibit 99.1. For additional information, please see the press release.
 
 
Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

99.1
Press Release issued April 26, 2007.





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: April 26, 2007
By:
/s/ Ian J. McCarthy
  
 
 
Ian J. McCarthy
 
 
President and Chief Executive Officer