-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 S1U6iOeqE98HwvftN9EyokG3XdHW77NQaoXmlhKpJ65JVMvGwci9jgDrh+WHeQ3E
 a7RulUnl+ANgwWQabDmd9A==

<SEC-DOCUMENT>0001104659-09-068706.txt : 20100129
<SEC-HEADER>0001104659-09-068706.hdr.sgml : 20100129
<ACCEPTANCE-DATETIME>20091207100624
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-09-068706
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20091207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ETHAN ALLEN INTERIORS INC
		CENTRAL INDEX KEY:			0000896156
		STANDARD INDUSTRIAL CLASSIFICATION:	WOOD HOUSEHOLD FURNITURE, (NO UPHOLSTERED) [2511]
		IRS NUMBER:				061275288
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ETHAN ALLEN DR
		STREET 2:		PO BOX 1966
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06811
		BUSINESS PHONE:		2037438000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

<html>

<head>





</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">December&nbsp;3, 2009</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;John Cash, Branch Chief</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">United States Securities and Exchange Commission</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Division of Corporate Finance</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mail Stop 7010</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100 F Street N.E.</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, DC&#160;&#160; 20549-5546</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">RE:&#160; Ethan Allen Interiors,&nbsp;Inc.</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;text-indent:22.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-K for the fiscal year ended June&nbsp;30,
2009</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;text-indent:22.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Definitive Proxy Statement on Schedule 14A Filed October&nbsp;15,
2009</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;text-indent:22.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">File No.&nbsp;1-11692</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr.&nbsp;Cash:</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In the attached responses to your letter dated November&nbsp;18,
2009, we have noted your original comments below followed by our response to
facilitate the review process.&#160; Further,
in providing the attached responses, we hereby acknowledge the following:</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 48.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="2" style="font-size:10.0pt;">&#160; the Company is responsible for
the adequacy and accuracy of the disclosure in its filings with the Commission;</font></p>

<p style="margin:0in 34.2pt .0001pt 48.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="2" style="font-size:10.0pt;">&#160; 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></p>

<p style="margin:0in 34.2pt .0001pt 48.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="2" style="font-size:10.0pt;">&#160; 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></p>

<p style="margin:0in 34.2pt .0001pt 48.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Company further understands that the Division of
Enforcement has access to all information that Ethan Allen provides to the
Staff of the Division of Corporation Finance in your review of the Company&#146;s filing
or in response to the Staff&#146;s comments on the Company&#146;s filing.</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Should you have any additional questions or require
further information, please contact me directly at (203)743-8305.</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="1" cellspacing="0" cellpadding="0" width="100%" style="border:none;border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very
  truly yours,</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/
  David R. Callen</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">David
  R. Callen</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Vice President, Finance and</font></i></p>
  </td>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Treasurer</font></i></p>
  </td>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\105728\09-34917-1\task3827816\34917-1-bc.htm',USER='105728',CD='Dec  5 01:15 2009' -->


<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Definitive Proxy Statement</font></u></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Compensation Discussion and Analysis, page&nbsp;12</font></u></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">1.&#160; We note
that the named executives were granted stock options and, in the case of Mr.&nbsp;Kathwari,
restricted stock; however, your Compensation Discussion and Analysis provides
no analysis as to how the ultimate level of these equity awards was determined
and how the performance of the named executive was measured.&#160; For each named executive officer, please
provide in your future filings a substantive analysis and insight into why the
compensation committee determined that the levels of equity compensation were
appropriate in light of the factors considered in deriving those payouts.
Please refer to Items 402(b)(2)(i)&nbsp;- (iv)&nbsp;and (vii)&nbsp;of Regulation
S-K.</font></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Response:</font></u></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">&#160; </font></b><font size="2" style="font-size:10.0pt;">We have noted
the Staff&#146;s comments regarding equity awards.&#160;
In future filings, we will provide further detail on the compensation
committee&#146;s determination of equity compensation.</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Summary Compensation Table, page&nbsp;16</font></u></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">2.&#160; In future
filings, please disclose the reasons for the reductions in base salary.&#160; Please refer to Item 402(b)(2)(ix)&nbsp;of
Regulation S-K.</font></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Response:</font></u></b><font size="2" style="font-size:10.0pt;">&#160;&#160; We
have noted the Staff&#146;s comment.&#160; In
future filings, we will disclose the reasons for reductions in base salary.</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">3.&#160; In future
filings please include a footnote describing all assumptions made in the
valuation of the stock and option awards granted to your named executive
officers by reference to a discussion of those assumptions in your financial
statements, footnotes to the financial statements, or discussion in the
Management&#146;s Discussion and Analysis.&#160; <u>See</u>
the Instruction to Item 402 (c)(2)(v)&nbsp;and (vi)&nbsp;of Regulation S-K.</font></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Response:</font></u></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">&#160; </font></b><font size="2" style="font-size:10.0pt;">&#160;We have noted the Staff&#146;s comment.&#160; In future filings, we will include a footnote
cross-referencing assumptions made in the valuation of the stock and option
awards granted.</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Outstanding Equity Awards at Fiscal Year End, page&nbsp;19</font></u></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">4.&#160; In future
filings, please disclose by footnote to the applicable columns the vesting
dates of option and stock awards held at fiscal year end for all of the named
executive officers.&#160; <u>See</u>
Instruction 2 to Item 402(f)(2)&nbsp;of Regulation S-K.</font></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Response:</font></u></b><font size="2" style="font-size:10.0pt;">&#160; We
have noted the Staff&#146;s comment.&#160; In
future filing, we will disclose by footnote the vesting dates of option and
stock awards held at fiscal year end for all of the named executive officers.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\105728\09-34917-1\task3827816\34917-1-bc.htm',USER='105728',CD='Dec  5 01:15 2009' -->


<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Director Compensation, page&nbsp;25</font></u></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">5.&#160; In future
filings, please disclose in a footnote the grant date fair value of each award
computed in accordance with SFAS 123R and the assumptions made in the valuation(s)&nbsp;by
reference to a discussion of those assumptions in your financial statements,
footnotes to the financial statements, or discussion in the Management&#146;s
Discussion and Analysis.&#160; Also disclose
the aggregate number of stock awards outstanding at fiscal year end.&#160; <u>See</u> the Instruction to Item 402(k)(2)(iii)&nbsp;and
(iv)&nbsp;and the Instruction to Item 402(k)&nbsp;of Regulation S-K.</font></i></b></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 34.2pt .0001pt 0in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Response:</font></u></b><font size="2" style="font-size:10.0pt;">&#160; We
have noted the Staff&#146;s comment.&#160; In
future filings, we will disclose in a footnote the grant date fair value of
each award in accordance with SFAS 123R and the assumptions made in the
valuation(s)&nbsp;by reference to a discussion of those assumptions in our
financial statements, footnotes to the financial statements, or discussion in
the Management&#146;s Discussion and Analysis.&#160;
We will also disclose the aggregate number of stock awards outstanding
at fiscal year end.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='3',FILE='C:\JMS\105728\09-34917-1\task3827816\34917-1-bc.htm',USER='105728',CD='Dec  5 01:15 2009' -->


</body>

</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
