3000 John Deere Road, Toano, VA 23168 Phone: (757) 259-4280^.● Fax (757) 259-7293 www.lumberliquidators.com

June 12, 2015

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: John Cash

Branch Chief

Re: Lumber Liquidators Holdings, Inc.

Form 10-K for the year ended December 31, 2014

Filed February 25, 2015

Form 10-Q for the quarter ended March 31, 2015

Filed April 29, 2015

File No. 1-33767

Dear Mr. Cash:

Lumber Liquidators Holdings, Inc. (the “Company”) has received your letter dated May 15, 2015 containing comments on the Company’s above-referenced Annual Report on Form 10-K for the year ended December 31, 2014 and Quarterly Report on Form 10-Q for the quarter ended March 31, 2015.

As discussed with Mindy Hooker of your office on June 12, 2015, this letter is to inform you that we intend to provide our responses on or before June 19, 2015.

If you have questions, please feel free to contact me at 757-259-4297.

Sincerely,

/s/ E. Livingston B. Haskell

E. Livingston B. Haskell

General Corporate Counsel