United States securities and exchange commission logo October 18, 2022 Matt Kelpy Chief Accounting Officer NVR, Inc. 11700 Plaza America Drive Suite 500 Reston, Virginia, 20190 Re: NVR Inc. Definitive Proxy Statement on Schedule 14A Filed March 24, 2022 File No. 001-12378 Dear Matt Kelpy: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Disclosure Review Program