<SEC-DOCUMENT>0001140361-21-020433.txt : 20210712
<SEC-HEADER>0001140361-21-020433.hdr.sgml : 20210712
<ACCEPTANCE-DATETIME>20210609190556
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-020433
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210609

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
<FILENAME>filename1.htm
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      <div style="text-align: center;">[Herman Miller Letterhead]</div>
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      <div>June 9, 2021</div>
      <div><br>
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      <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
      <div><br>
      </div>
      <div>United States Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>100 F Street, N.E.</div>
      <div>Washington, D.C. 20549-7010</div>
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            <td style="width: 36pt; vertical-align: top; align: right; font-weight: bold;">Re:</td>
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              <div style="font-weight: bold;">Herman Miller, Inc.<br>
                Registration Statement on Form S-4<br>
                File No. 333-256401<br>
                Request for Acceleration</div>
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      <div>Ladies and Gentlemen:</div>
      <div><br>
      </div>
      <div style="text-indent: 72pt;">Reference is made to the Registration Statement on Form S-4 (File No. 333-256401) filed by Herman Miller, Inc. (the &#8220;<u>Company</u>&#8221;) with the U.S. Securities and Exchange Commission on May 24, 2021, as amended by
        Amendment No. 1 thereto (the &#8220;<u>Registration Statement</u>&#8221;).</div>
      <div><br>
      </div>
      <div style="text-indent: 72pt;">The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern time, on June 11, 2021, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations
        promulgated under the Securities Act of 1933, as amended.</div>
      <div><br>
      </div>
      <div style="text-indent: 72pt;">If you have any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Jenna E. Levine or Adam O. Emmerich of Wachtell, Lipton, Rosen &amp; Katz at (212)
        403-1172 or (212) 403-1234, respectively.&#160; Please notify either of them when this request for acceleration has been granted.</div>
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      <div style="text-align: center;">[<font style="font-style: italic;">signature page follows</font>]</div>
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              <div style="font-family: 'Times New Roman', Times, serif;">Very truly yours,</div>
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              <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Herman Miller, Inc.</div>
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            <td style="width: 48.37%; vertical-align: top;">&#160;</td>
            <td style="width: 7.83%; vertical-align: top;">&#160;</td>
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              <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
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            <td style="width: 43.8%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Jeffrey M. Stutz</td>
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            <td style="width: 48.37%; vertical-align: top;">&#160;</td>
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              <div style="font-family: 'Times New Roman', Times, serif;">Name:</div>
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              <div style="font-family: 'Times New Roman', Times, serif;">Jeffrey M. Stutz</div>
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            <td style="width: 48.37%; vertical-align: top;">&#160;</td>
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              <div style="font-family: 'Times New Roman', Times, serif;">Title:</div>
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              <div style="font-family: 'Times New Roman', Times, serif;">Chief Financial Officer</div>
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            <td style="width: 36pt; vertical-align: top; align: right;">cc:</td>
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              <div>Adam O. Emmerich, Wachtell, Lipton, Rosen &amp; Katz<br>
                Jenna E. Levine, Wachtell, Lipton, Rosen &amp; Katz<br>
                Stephen M. Kotran, Sullivan &amp; Cromwell LLP<br>
                Michael A. Pollner, Knoll, Inc.</div>
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