WEST PALM BEACH (AP) – Homebuilder Lennar Corp. has identified defective Chinese-made drywall in about 400 Florida homes, most built in the 2006 and 2007 fiscal years, according to a federal filing.

The Miami-based company said in the filing with the U.S. Securities and Exchange Commission last week that the figure, based on accounting through May 31, represents only 2.1 percent of homes the company delivered in Florida during that time.

Lennar said it had not yet found defective drywall in any of its homes outside Florida, but continues to investigate.

The company said it has set aside $39.8 million in warranty reserves for homes that have the defective drywall and is seeking reimbursement from subcontractors, insurers and others for investigative and repair costs related to the problem.

State and federal tests have found high levels of sulfur and organic compounds in the Chinese drywall.