SEC Comment Letter for MILLERKNOLL, INC. (MLKN) (CIK 0000066382) (MLKN) — Jan 20, 2010

MILLERKNOLL, INC. (MLKN) (CIK 0000066382)
Date: Jan. 20, 2010 · CIK: 0000066382 · Accession: 0000000000-10-003621

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 20, 2010

Author

Rufus Decker

Form

UPLOAD

Company

MILLERKNOLL, INC. (MLKN) (CIK 0000066382)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631

DIVISION OF CORPORATION FINANCE

Mail Stop 4631 January 20, 2010

Via U.S. mail and facsimile

Mr. Gregory J. Bylsma Chief Financial Officer Herman Miller, Inc. 855 East Main Avenue Zeeland, Michigan 49464 RE: Form 10-K for the year ended May 30, 2009 Form 10-Q for the pe riod ended August 29, 2009 File No. 1-15141 Dear Mr. Bylsma: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regardi ng our review of your filings related to legal matters, please direct them to Dorine Miller, Financial Anal yst, at (202) 551-3711 or Dieter King, Staff Attorn ey, at (202) 551-3338. Please contact Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her ab sence, the undersigne d at (202) 551-3769 if you have questions regarding comments on the fi nancial statements and related matters. S i n c e r e l y , R u f u s D e c k e r Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631
January 20, 2010

Via U.S. mail and facsimile

 Mr. Gregory J. Bylsma  Chief Financial Officer Herman Miller, Inc.
855 East Main Avenue Zeeland, Michigan 49464   RE: Form 10-K for the year ended May 30, 2009   Form 10-Q for the pe riod ended August 29, 2009
   File No. 1-15141   Dear Mr. Bylsma:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regardi ng our review of your filings related to
legal matters, please direct them to Dorine Miller, Financial Anal yst, at (202) 551-3711
or Dieter King, Staff Attorn ey, at (202) 551-3338.  Please contact Nudrat Salik, Staff
Accountant, at (202) 551-3692 or, in her ab sence, the undersigne d at (202) 551-3769 if
you have questions regarding comments on the fi nancial statements and related matters.
         S i n c e r e l y ,             R u f u s  D e c k e r         Accounting Branch Chief

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