Item 2.04.  Triggering Events that Accelerate or Increase Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement.
 
On September 29, 2008, the Company received a notice of default and acceleration from National City Bank (“National City”) related to three loans totaling approximately $42.9 million in aggregate principal amount outstanding, made to wholly owned subsidiaries of the Company and guaranteed by the Company.  The loans are secured by real estate and are cross-collateralized.  The notice states that one of the loans, in the principal amount of $5.6 million, was not paid at maturity in July 2008, that such failure constituted an event of default and that, as a result, National City was accelerating all of the outstanding indebtedness under the three notes, including accrued and unpaid interest of approximately $0.3 million.
 
The Company is currently in discussions with National City with respect to the loans described above.  However, there can be no assurance as to the outcome of any such discussions.  Defaults under the National City loans may constitute a cross-default or event of default under certain of the Company’s other loan agreements, indentures, mortgages and other evidences of indebtedness, and the lenders that are parties thereto may elect to exercise their rights and remedies thereunder.  There can be no assurance as to the outcome of any such lender action.
 

Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing.

On September 26, 2008, the Company received a deficiency notice from The NASDAQ Stock Market (“NASDAQ”) stating that the Company is not in compliance with NASDAQ Marketplace Rule 4450(a)(5) because the minimum bid price of the Company’s common stock has closed below $1.00 per share for 30 consecutive business days.  The NASDAQ letter has no immediate effect on the NASDAQ listing or trading of the Company’s common stock.

In accordance with Marketplace Rule 4450(e)(2), the Company has 180 calendar days, or until March 25, 2009, to regain compliance.  If at any time before March 25, 2009, the bid price of the Company’s common stock closes at $1.00 per share or more for a minimum of 10 consecutive business days, NASDAQ will notify the Company that it has achieved compliance with NASDAQ’s minimum bid price requirements.  If the Company does not regain compliance by March 25, 2009, NASDAQ will notify the Company that its common stock will be delisted from the NASDAQ Global Select Market, unless the Company requests a hearing before a Nasdaq Listing Qualifications Panel.  Alternatively, NASDAQ may permit the Company to transfer its common stock to The NASDAQ Capital Market if it satisfies the requirements for initial inclusion set forth in Marketplace Rule 4310(c), except for the minimum bid price requirement.  If its application for transfer is approved, the Company would have an additional 180 calendar days to comply with the minimum bid price requirement in order to remain on The NASDAQ Capital Market.
 
The Company issued a press release on October
 
 
Item 9.01. Financial Statements and Exhibits.
 
(d) Exhibits
     
Exhibit No.
 
Description
     
99.1
 
Tarragon press release dated October 1, 2008
     
 
 


SIGNATURE
 
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.
 


 
TARRAGON CORPORATION
   
   
By:   
/s/ Erin D. Pickens
 
Erin D. Pickens
 
Chief Financial Officer


Date:  October 2, 2008

 
 
EXHIBIT INDEX
   
Exhibit No.
 
Description
     
99.1
 
Tarragon press release dated October 1, 2008