-----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, C17ALXqNoG60/V2eyDp8G3eyOSkBLkbWhHnfC71J3GTrqFTpbQ0Fbv6a3GHKeSZP LYlF5dg5h5MSiyH8Evui+g== 0001193125-04-210274.txt : 20051012 0001193125-04-210274.hdr.sgml : 20051012 20041209152633 ACCESSION NUMBER: 0001193125-04-210274 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20041209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KNOLL INC CENTRAL INDEX KEY: 0001011570 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS FURNITURE & FIXTURES [2590] IRS NUMBER: 133873847 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1235 WATER ST CITY: EAST GREENVILLE STATE: PA ZIP: 18041 BUSINESS PHONE: 2156797991 MAIL ADDRESS: STREET 1: 1235 WATER STREET CITY: EAST GREENVILLE STATE: PA ZIP: 18041 CORRESP 1 filename1.htm Acceleration Request

Knoll, Inc.

1235 Water Street

East Greenville, PA 18041

 

December 9, 2004

 

VIA EDGAR AND FACSIMILE

 

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

Attention: Pamela Long

 

Re: Knoll, Inc.
     Registration Statement on Form S-1 (Registration No. 333-118901)

 

 

Dear Ms. Long:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Knoll, Inc. (the “Company”) hereby respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-1 (as amended to date, the “Registration Statement”) be accelerated to Monday, December 13, 2004 at 3:00 p.m. or as soon as practicable thereafter. Under separate cover, you will receive today a letter from the managing underwriter of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement.

 

The Company hereby also respectfully requests that the effectiveness of its Form 8-A filed with the Commission on December 3, 2004 pursuant to the Securities and Exchange Act of 1934, as amended, for the Company’s common stock be accelerated to be simultaneous with the effective date of the Registration Statement.

 

The cooperation of the staff in meeting the timetable described above is very much appreciated.

 

Sincerely,

 

/s/ Patrick A. Milberger

 

Patrick A. Milberger

Senior Vice President, General Counsel and Secretary

 

cc: Amanda Gordon, Esq.
     Michael A. Schwartz, Esq.
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