M.D.C. HOLDINGS, INC.
4350 South Monaco Street
Denver, Colorado 80237
May 14, 2010
Jean E. Minarick, Esq.
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
|Re:||Application of M.D.C. Holdings, Inc. for an exemption under Section 6(c) of the Investment Company Act of 1940|
|File No. 812-13739|
Dear Ms. Minarick:
Please be advised that M.D.C. Holdings, Inc. has decided to withdraw the referenced application. At this time, the Company does not plan to make investments that would require the requested relief.
Thank you for your attention to this matter.
Very truly yours,
|/s/ Christopher M. Anderson|
|Christopher M. Anderson|
|Senior Vice President and Chief Financial Officer|
|cc:||Michael Touff, Esq., General Counsel|
|Christopher S. Petito, Dewey & LeBoeuf, LLP|