<SEC-DOCUMENT>0001140361-23-020290.txt : 20230525
<SEC-HEADER>0001140361-23-020290.hdr.sgml : 20230525
<ACCEPTANCE-DATETIME>20230425172336
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-020290
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230425

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HNI CORP
		CENTRAL INDEX KEY:			0000048287
		STANDARD INDUSTRIAL CLASSIFICATION:	OFFICE FURNITURE (NO WOOD) [2522]
		IRS NUMBER:				420617510
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			1230

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		600 EAST SECOND STREET - PO BOX 1109
		CITY:			MUSCATINE
		STATE:			IA
		ZIP:			52761-7109
		BUSINESS PHONE:		5632727400

	MAIL ADDRESS:	
		STREET 1:		600 EAST SECOND STREET
		STREET 2:		P O BOX 1109
		CITY:			MUSCATINE
		STATE:			IA
		ZIP:			52761

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HON INDUSTRIES INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HOME O NIZE CO
		DATE OF NAME CHANGE:	19681001
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="text-align: center; font-size: 12pt;">HNI CORPORATION</div>
    <div><br>
    </div>
    <div style="text-align: center;">April 25, 2023</div>
    <div><br>
    </div>
    <div style="color: #000000; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>Division of Corporation Finance</div>
    <div>Office of Manufacturing</div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>100 F. Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
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            <div style="text-align: right;">Attention:</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div>Bradley Ecker</div>
          </td>
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            <div style="text-align: right;">Re:</div>
          </td>
          <td style="width: 2%; vertical-align: top;"><br>
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          <td style="width: auto; vertical-align: top;">
            <div>HNI</div>
            <div>Registration Statement on Form S-4<br>
              File No. <font style="color: #000000;">333-271298</font> </div>
          </td>
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    <div style="margin-left: 54pt;"><br>
      <font style="color: #000000;"></font></div>
    <div>Ladies and Gentlemen:</div>
    <div>&#160;</div>
    <div>Pursuant to Rule 461 under the Securities Act of 1933, as amended, HNI Corporation, an Iowa corporation (the &#8220;Registrant&#8221;), hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-271298), as amended,
      to 5:00 p.m. Eastern Time on April 27, 2023, or as soon as practicable thereafter.</div>
    <div>&#160;</div>
    <div>The Registrant hereby authorizes James P. Dougherty of Davis Polk &amp; Wardwell LLP to orally modify or withdraw this request for acceleration.</div>
    <div>&#160;</div>
    <div>Please contact James P. Dougherty of Davis Polk &amp; Wardwell LLP at (212) 450-4330 or <u>james.dougherty@davispolk.com</u> with any questions you may have concerning this request, and please notify him when this request for acceleration has
      been granted.</div>
    <div>&#160;</div>
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            <div>&#160;</div>
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          <td style="width: 50%; vertical-align: top;">
            <div>Very truly yours,</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">
            <div>&#160;</div>
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            <div>&#160;</div>
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            <div>&#160;</div>
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            <div>/s/ Steven M. Bradford</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">
            <div>&#160;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>General Counsel</div>
            <div>HNI</div>
          </td>
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    <div style="margin-left: 234pt;">&#160;</div>
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