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<SEC-DOCUMENT>0000950134-07-018951.txt : 20071102
<SEC-HEADER>0000950134-07-018951.hdr.sgml : 20071102
<ACCEPTANCE-DATETIME>20070824125158
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950134-07-018951
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070824

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATURAL HEALTH TRENDS CORP
		CENTRAL INDEX KEY:			0000912061
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-MISCELLANEOUS NONDURABLE GOODS [5190]
		IRS NUMBER:				592705336
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2050 DIPLOMAT DRIVE
		STREET 2:		--
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75234
		BUSINESS PHONE:		972-241-4080

	MAIL ADDRESS:	
		STREET 1:		2050 DIPLOMAT DRIVE
		STREET 2:		--
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75234
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>corresp</TITLE>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>NATURAL HEALTH TRENDS CORP.<BR>
2050 Diplomat Drive<BR>
Dallas, TX 75234</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">August&nbsp;24, 2007

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Christopher Owings<BR>
Assistant Director<BR>
Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street N.E.<BR>
Washington, D.C. 20549

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Re:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Natural Health Trends Corp.<BR>
Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-3<BR>
Filed August&nbsp;3, 2007<BR>
File No.&nbsp;333-144219</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;Owings:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Set forth below are the responses of Natural Health Trends Corp. (the &#147;<U>Company</U>&#148;) to
the Commission&#146;s comment letter dated August&nbsp;21, 2007. Where appropriate, we have included
references to Amendment No.&nbsp;2 to the referenced Registration Statement on Form S-3 (the
&#147;<U>Amended Registration Statement</U>&#148;), which we have concurrently filed with the Commission.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For your convenience, the Commission&#146;s comments have been repeated herein, with the Company&#146;s
response immediately following each of the Commission&#146;s comments and highlighted in bold font.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Incorporation of Documents by Reference, page 26</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Please specifically incorporate by reference your Form 10-Q for Fiscal Quarter
Ended June&nbsp;30, 2007. See Item&nbsp;12(a)(2) of Form S-3.</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%"><B>The Amended Registration Statement specifically incorporates by reference the
Company&#146;s </B><B>Form 10-Q</B><B> for the Fiscal Quarter Ended June&nbsp;30, 2007, as filed on August
13, 2007.</B>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>It is unclear why you indicate you are incorporating by reference two Forms 8-K
filed April&nbsp;26, 2007 when it appears you have only filed one. Please advise or revise.</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%"><B>The inclusion of duplicate references to the Company&#146;s </B><B>Form 8-K</B><B> filed April&nbsp;26, 2007
was a typographical error that has been corrected to reference the single filing of
a </B><B>Form 8-K</B><B> on that date.</B>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Securities and Exchange Commission<BR>
Page 2
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thank you for your consideration of the foregoing responses. As we discussed with Ms.&nbsp;Anita
Karu of the Commission, we are simultaneously submitting a request for acceleration of the
effective date of the Amended Registration Statement. Should you have any questions regarding the
above responses or the request for acceleration, please do not hesitate to contact our counsel,
John B. McKnight, at (214)&nbsp;740-8675 or the undersigned at (972)&nbsp;241-4080.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
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    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Chris T. Sharng
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Chris T. Sharng&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">President&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">cc: John B. McKnight, Esq.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>


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