Knoll, Inc.
                                1235 Water Street
                       East Greenville, Pennsylvania 18041




November 10, 1997




VIA EDGAR

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549

                  Re:  Registration Statement on
                       Form S-1 (File No. 333-36407)

Ladies and Gentlemen:

On behalf of Knoll Inc., a Delaware corporation (the "Company"), and pursuant to
the Securities Act of 1933, as amended (the "Act"), the undersigned, as agent
for service named in the above-referenced Registration Statement on Form S-1
(the "Registration Statement"), hereby requests, pursuant to Rules 477 and 478
of Regulation C promulgated under the Act, that the Registration Statement and
all amendments and exhibits filed in connection therewith be withdrawn and that
the Securities and Exchange Commission find that such withdrawal is consistent
with the public interest and the protection of investors.

The Company has decided to request the withdrawal of the Registration Statement
due to unfavorable market conditions at this time. None of the securities
covered by the Registration Statement have been offered or sold.

By copy of this letter, three copies of the Registration Statement, one of which
has been manually signed, are being filed with The New York Stock Exchange, Inc.








If you have any questions or comments with respect to this filing, please do not
hesitate to contact the undersigned at (215) 679-1335 or Michael A. Schwartz or
Stephen H. Weinstein of Willkie Farr & Gallagher at (212) 821-8000.

Very truly yours,


/s/ Patrick A. Milberger
Patrick A. Milberger, Esq.

cc:  Douglas J. Purdom,
       Knoll, Inc.
     The New York Stock Exchange, Inc.
     Valerie Ford Jacob, Esq.
     Michael A. Schwartz, Esq.