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:
September 7, 2006
BEAZER
HOMES USA, INC.
(Exact
name of registrant as specified in its charter)
DELAWARE
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001-12822
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54-2086934
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(State
or other jurisdiction
of
incorporation)
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(Commission
File
Number)
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(IRS
Employer
Identification
No.)
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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
8.01. Other Events
On
September 7, 2006, Beazer Homes USA, Inc. (“Beazer”) announced that it is
revising its outlook for fiscal 2006 diluted earnings per share to be in
a range
of $8.00 - $8.50, compared to its previous outlook of $9.25 - $9.75 per share.
The guidance update is contained in the press release included in this report
as
Exhibit 99.1.
Item
9.01. Financial Statements and Exhibits
(d)
Exhibits
99.1
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Beazer
Homes USA, Inc. press release dated September 7, 2006, entitled
“Beazer
Homes Updates Fiscal Year 2006
Outlook”
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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.
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BEAZER
HOMES USA, INC.
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Date:
September 7, 2006
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By:
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/s/
James O’Leary
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James
O’Leary
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Executive
Vice President and Chief Financial
Officer
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