November 21, 2018

Charles W. Rayfield
Chief Financial Officer
Knoll, Inc.
1235 Water Street
East Greenville, PA 18041

       Re: Knoll, Inc.
           Form 10-Q for the quarterly period ended March 31, 2018
           Filed May 10, 2018
           File No. 1-12907

Dear Mr. Rayfield:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. We may ask you to provide us with
information so
we may better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-Q for the quarterly period ended March 31, 2018

Note 16. Segment Information, page 19

1.    We note your revised segment presentation in connection with the
acquisition of Muuto.
      Please tell us the operating segments included in each reportable
segment. Clarify whether
      the Lifestyle reportable segment aggregates the Studio, Coverings and
Muuto operating
      segments. If so, please provide us with your analysis of the aggregation
criteria in
      paragraphs 11-19 of ASC 280-10-50.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

      You may contact Jenn Do, Staff Accountant, at (202) 551-3743 or Terence
O'Brien,
Branch Chief, at (202) 551-3355, with any questions.
 Charles W. Rayfield
Knoll, Inc.
November 21, 2018
Page 2



                                        Sincerely,
FirstName LastNameCharles W. Rayfield
                                        Division of Corporation Finance
Comapany NameKnoll, Inc.
                                        Office of Manufacturing and
November 21, 2018 Page 2                Construction
FirstName LastName