0001140361-21-018429.txt : 20210712 0001140361-21-018429.hdr.sgml : 20210712 20210521192144 ACCESSION NUMBER: 0001140361-21-018429 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210521 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HERMAN MILLER INC CENTRAL INDEX KEY: 0000066382 STANDARD INDUSTRIAL CLASSIFICATION: OFFICE FURNITURE [2520] IRS NUMBER: 380837640 STATE OF INCORPORATION: MI FISCAL YEAR END: 0529 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 855 E MAIN AVE STREET 2: PO BOX 302 CITY: ZEELAND STATE: MI ZIP: 49464-0302 BUSINESS PHONE: 6166543000 MAIL ADDRESS: STREET 1: 8500 BYRON RD CITY: ZEELAND STATE: MI ZIP: 49464 FORMER COMPANY: FORMER CONFORMED NAME: MILLER HERMAN INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: MILLER HERMAN FURNITURE CO DATE OF NAME CHANGE: 19690610 FORMER COMPANY: FORMER CONFORMED NAME: MICHIGAN STAR FURNITURE CO DATE OF NAME CHANGE: 19671116 CORRESP 1 filename1.htm


[Letterhead of Wachtell, Lipton, Rosen & Katz]

May 21, 2021

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C.  20549


 Re:
Herman Miller, Inc.
Registration Statement on Form S-4

Ladies and Gentlemen:

On behalf of our client, Herman Miller, Inc., a Michigan corporation (the “Company”), we are transmitting for filing with the Securities and Exchange Commission (the “Commission”) the Company’s Registration Statement on Form S-4 (the “Registration Statement”).  The Registration Statement relates to the Company’s proposed acquisition of Knoll, Inc. (“Knoll”) pursuant to the Agreement and Plan of Merger, dated as of April 19, 2021, by and among the Company, Heat Merger Sub, Inc., and Knoll, and includes a preliminary joint proxy statement of the Company and Knoll, and a preliminary prospectus of the Company.  We will provide courtesy hard copies of the Registration Statement upon request.

If you have any questions concerning the Registration Statement or require any additional information in connection with the filing, please do not hesitate to contact the undersigned at (212) 403‑1172 or Adam O. Emmerich at (212) 403-1234.


 
Very truly yours,
   
 
/s/ Jenna E. Levine
   
 
Jenna E. Levine


cc:
Herman Miller, Inc.
Knoll, Inc.
Sullivan & Cromwell LLP