NEW YORK (Reuters) - WCI Communities Inc WCI.N, which builds high-end homes, on Tuesday said it expected to record a pre-tax, fourth-quarter loss in the range of $410 million to $460 million partly due to the hard-hit Florida housing market.

The U.S. company, which builds luxury apartment buildings and single-family homes chiefly in Florida, said the loss includes impairment charges of about $335 million to $350 million for lower value of land, unsold homes and apartments, abandoned option deposits and goodwill write downs.

The company also said it would recognize a $38 million reserve for Oceanside, a Florida high rise, because of a high number of buyers who walked away from deposits.

"Our earnings for the quarter and full year will reflect the very poor operating conditions that persist in our markets and will also include significant write downs," Jerry Starkey, WCI Communities chief executive, said in a statement.

For the quarter, the company said it generated $160 million to $170 million of cash flow from operating and investing activities.

WCI, based in Bonita Springs, Florida, expects to release fourth-quarter results on March 17.

(Reporting by Ilaina Jonas, editing by Leslie Gevirtz)