<SEC-DOCUMENT>0001140361-21-018429.txt : 20210712
<SEC-HEADER>0001140361-21-018429.hdr.sgml : 20210712
<ACCEPTANCE-DATETIME>20210521192144
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-018429
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210521

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HERMAN MILLER INC
		CENTRAL INDEX KEY:			0000066382
		STANDARD INDUSTRIAL CLASSIFICATION:	OFFICE FURNITURE [2520]
		IRS NUMBER:				380837640
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			0529

	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 INC
		DATE OF NAME CHANGE:	19920703

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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      <div style="text-align: center;">[Letterhead of Wachtell, Lipton, Rosen &amp; Katz]</div>
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      <div style="text-align: center;">May 21, 2021</div>
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      <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
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      <div>U.S. Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>100 F Street, NE</div>
      <div>Washington, D.C.&#160; 20549</div>
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            <td style="width: 36pt; vertical-align: top; align: right;">Re:</td>
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              <div>Herman Miller, Inc.<br>
                Registration Statement on Form S-4</div>
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      <div>Ladies and Gentlemen:</div>
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      <div style="text-indent: 72pt;">On behalf of our client, Herman Miller, Inc., a Michigan corporation (the &#8220;Company&#8221;), we are transmitting for filing with the Securities
        and Exchange Commission (the &#8220;Commission&#8221;) the Company&#8217;s Registration Statement on Form S-4 (the &#8220;Registration Statement&#8221;).&#160; The Registration Statement relates to the Company&#8217;s proposed acquisition of Knoll, Inc. (&#8220;Knoll&#8221;) pursuant to the Agreement
        and Plan of Merger, dated as of April 19, 2021, by and among the Company, Heat Merger Sub, Inc., and Knoll, and includes a preliminary joint proxy statement of the Company and Knoll, and a preliminary prospectus of the Company.&#160; We will provide
        courtesy hard copies of the Registration Statement upon request.</div>
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      <div style="text-indent: 72pt;">If you have any questions concerning the Registration Statement or require any additional information in connection with the filing,
        please do not hesitate to contact the undersigned at (212) 403&#8209;1172 or Adam O. Emmerich at (212) 403-1234.</div>
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              <div>Very truly yours,</div>
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              <div>/s/ Jenna E. Levine</div>
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              <div>Jenna E. Levine</div>
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            <td style="width: 18pt; vertical-align: top; align: right;">cc:</td>
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              <div>Herman Miller, Inc.<br>
                Knoll, Inc.<br>
                Sullivan &amp; Cromwell LLP</div>
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