-----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, D5KdeshH45Z5l4+T6eIn2WC95KYJDhqk/7xQdtGMBJP78sYFNfbVv/PspdReLZQy N/p2LEAeK0ynS39NIsSgdQ== 0001193125-06-010919.txt : 20060926 0001193125-06-010919.hdr.sgml : 20060926 20060124180918 ACCESSION NUMBER: 0001193125-06-010919 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060124 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, Pennsylvania 18041

 

 

January 24, 2006

 

 

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-3 (Registration No. 333-130838)

 

 

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-3 (as amended to date, the “Registration Statement”) be accelerated to January 26, 2006 at 4:30 P.M. or as soon as practicable thereafter.

 

The Company hereby acknowledges the following:

 

  •   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •   the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

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

 

 

Sincerely,

 

/s/ Barry L. McCabe

 

Barry L. McCabe

Senior Vice President and Chief Financial Officer

 

 

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