Correspondence 0001140361-23-020290 from HNI CORP (HNI) (CIK 0000048287) (HNI)
HNI CORP (HNI) (CIK 0000048287)
Date: April 25, 2023 · CIK: 0000048287 · Accession: 0001140361-23-020290
AI Filing Summary & Sentiment
File numbers found in text: 333-271298
Letter
HNI CORPORATION
April 25, 2023
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention:
Bradley Ecker
Re:
HNI
Registration Statement on Form S-4
File No. 333-271298
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, HNI Corporation, an Iowa corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-271298), as amended, to 5:00 p.m. Eastern Time on April 27, 2023, or as soon as practicable thereafter.
The Registrant hereby authorizes James P. Dougherty of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.
Please contact James P. Dougherty of Davis Polk & Wardwell LLP at (212) 450-4330 or james.dougherty@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
Very truly yours,
/s/ Steven M. Bradford
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HNI CORPORATION
April 25, 2023
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention:
Bradley Ecker
Re:
HNI
Registration Statement on Form S-4
File No. 333-271298
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, HNI Corporation, an Iowa corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-271298), as amended,
to 5:00 p.m. Eastern Time on April 27, 2023, or as soon as practicable thereafter.
The Registrant hereby authorizes James P. Dougherty of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.
Please contact James P. Dougherty of Davis Polk & Wardwell LLP at (212) 450-4330 or james.dougherty@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has
been granted.
Very truly yours,
/s/ Steven M. Bradford
General Counsel
HNI