October 1, 2018

Clarence H. Smith
Chairman of the Board, President and Chief Executive Officer
Haverty Furniture Companies, Inc.
780 Johnson Ferry Road, Suite 800
Atlanta, GA

       Re: Haverty Furniture Companies, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed March 2, 2018
           File No. 001-14445

Dear Mr. Smith:

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

       Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your
response.

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

Form 10-K for the Fiscal Year Ended December 31, 2017

Selected Financial Data, page 15

1.    We note you present adjusted diluted earnings per share, a non-GAAP
measure. In future
      filings please provide the disclosures required by Item 10(e)(1)(i)(C)
and (D).
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Net Sales, page 17

2.    We note your disclosure on page 3 that "[s]ales placed through our
website increased
      10.0% in 2017 compared to 2016 and currently are approximately at the
level of a mid-
      sized market." We note from disclosure in previous filings that sales
from your
      website have been increasing year over year. Please tell us what
consideration you gave
      to providing a discussion and analysis of the impact of e-commerce sales
on your results
 Clarence H. Smith
Haverty Furniture Companies, Inc.
October 1, 2018
Page 2
         of operations. Please explain if e-commerce sales are included in
comparable store sales
         and sales per square feet. If so, tell us your basis for inclusion and
explain to us what
         consideration you gave to also disclosing these performance metrics
excluding e-
         commerce sales. If you do not believe such information would be useful
to investors,
         please explain the reasons for your determination.
Notes To Consolidated Financial Statements
Note 5, Credit Arrangement, page F-13

3.       We note that your credit agreement limits your ability to pay
dividends. Please tell us your
         consideration of disclosing the nature of the restrictions on the
payment of dividends and
         the amount of retained earnings or net income restricted or free of
restriction. Refer to
         Rule 4-08(e)(1) of Regulation S-X.
       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 Scott Stringer, Staff Accountant, at 202-551-3272 or Bill
Thompson,
Accounting Branch Chief, at 202-551-3344 with any questions.



FirstName LastNameClarence H. Smith                            Sincerely,
Comapany NameHaverty Furniture Companies, Inc.
                                                               Division of
Corporation Finance
October 1, 2018 Page 2                                         Office of
Consumer Products
FirstName LastName