FORESTAR GROUP INC.
2221 E. Lamar Blvd., Suite 790
Arlington, Texas 76006
(817) 769-1860
October 6, 2021
VIA EDGAR
Patrick Costello and Pam Long
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Forestar Group Inc. |
Registration Statement on Form S-3
Filed October 1, 2021
File No. 333-259985
Dear Mr. Costello and Ms. Long:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Forestar Group Inc., a Delaware corporation (the “Company”), respectfully requests that the effective time of the above referenced Registration Statement on Form S-3 filed by the Company (the “Registration Statement”) be accelerated to 4:00 p.m., Eastern time, on October 8, 2021, or as soon thereafter as practicable.
[Signature Page Follows]
| Sincerely, | ||
| Forestar Group Inc. | ||
| By: | /s/ Ashley Dagley | |
| Ashley Dagley | ||
| Vice President, Corporate Securities Counsel and Corporate Secretary | ||
| cc: | Robyn E. Zolman, Gibson, Dunn & Crutcher LLP |
[Signature Page to Acceleration Request]