<SEC-DOCUMENT>0000066382-14-000010.txt : 20140422
<SEC-HEADER>0000066382-14-000010.hdr.sgml : 20140422
<ACCEPTANCE-DATETIME>20140313135151
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000066382-14-000010
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140313

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MILLER HERMAN INC
		CENTRAL INDEX KEY:			0000066382
		STANDARD INDUSTRIAL CLASSIFICATION:	OFFICE FURNITURE [2520]
		IRS NUMBER:				380837640
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			0530

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		855 E MAIN AVE
		STREET 2:		PO BOX 302
		CITY:			ZEELAND
		STATE:			MI
		ZIP:			49464-0302
		BUSINESS PHONE:		6166543000

	MAIL ADDRESS:	
		STREET 1:		8500 BYRON RD
		CITY:			ZEELAND
		STATE:			MI
		ZIP:			49464

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MILLER HERMAN FURNITURE CO
		DATE OF NAME CHANGE:	19690610

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MICHIGAN STAR FURNITURE CO
		DATE OF NAME CHANGE:	19671116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STAR FURNITURE CO
		DATE OF NAME CHANGE:	19671116
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2014 WebFilings LLC. All Rights Reserved -->
		<title>corresp 02-27-2014</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="s5585868091823126DC4192929ACAC213"></a><div style="line-height:120%;text-align:justify;text-indent:384px;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">March 13, 2014</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">Ms. Melissa N. Rocha</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">Senior Assistant Chief Accountant</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">Division of Corporate Finance </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">U.S. Securities and Exchange Commission </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">Washington, DC 20549-4631 </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"></font><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;">RE:&#160;&#160;&#160;&#160;Herman Miller, Inc. </font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;">Form 10-K for the Year ended June 1, 2013</font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;">Filed July 30, 2013</font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;">File No. 1-15141 </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">Dear Ms. Rocha: </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">This letter is in response to the comments of the staff (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the "Commission") set forth in your letter dated February 27, 2014 with respect to the above referenced filings. The comments from your letter are set forth in bold font below and are followed by our response. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><a name="s33FAA9ED6FA723D7F40192929AFCC0DB"></a><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;text-decoration:underline;">Form 10-K for the year ended June 1, 2013 </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;text-decoration:underline;">Management&#8217;s Discussion and Analysis, page 15 </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;text-decoration:underline;">Financial Results, page 20 </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:24px;"><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;">1.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;font-weight:bold;">We have read your response to comment 2 in our letter dated January 24, 2014 which includes proposed revisions to existing disclosure that indicates increases in change in other volumes is attributable to increases in North American Furniture Solutions and Specialty and Consumer segments. Your proposed disclosure as well as your segment discussion on page 27 does not provide detailed information regarding the factors that contributed to the increases. Given the Change in other volumes line item represents the largest aggregate impact of the change in net sales during each of the years presented, in future filings, please consider quantifying the factors that contributed to significant year over year volume increases. </font></div></td></tr></table><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;text-decoration:underline;">Response:</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">In future filings, management agrees to quantify the factors that contributed to any significant year over year changes in sales as well as provide qualitative factors to explain the changes in other sales volumes. To the extent that there is no one significant change in volumes management will state as such.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s46627EC6341C587B168C92929B7015E8"></a><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;text-decoration:underline;">Acknowledgment </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">In connection with our response, we acknowledge the following: </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:24px;"><font style="font-family:Arial Narrow;font-size:10pt;">&#8226;</font><font style="font-family:inherit;font-size:10pt;"></font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">the company is responsible for the adequacy and accuracy of the disclosure in the filing; </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:24px;"><font style="font-family:Arial Narrow;font-size:10pt;">&#8226;</font><font style="font-family:inherit;font-size:10pt;"></font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:24px;"><font style="font-family:Arial Narrow;font-size:10pt;">&#8226;</font><font style="font-family:inherit;font-size:10pt;"></font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </font></div></td></tr></table><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">We hope that the foregoing sufficiently responds to your comment. If you have additional questions or comments, please feel free to contact me at 616-654-7578. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">Very truly yours, </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">/s/ Gregory J. Bylsma</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">Gregory J. Bylsma</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">Chief Financial Officer</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;">(Duly Authorized Signatory for Registrant)</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;"><br></font></div><br>	</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
