SEC Comment Letter for MILLERKNOLL, INC. (MLKN) (CIK 0000066382) (MLKN) — Nov 27, 2012
MILLERKNOLL, INC. (MLKN) (CIK 0000066382)
Date: Nov. 27, 2012 · CIK: 0000066382 · Accession: 0000000000-12-064087
AI Filing Summary & Sentiment
Reasoning
Letter
November 27, 2012 Via E -mail Mr. Gregory J. Bylsma Chief Financial Officer Herman Miller, Inc. 855 East Main Avenue Zeeland, MI 49464
RE: Herman Miller, Inc. Form 10 -K for the Year ended June 2, 2012 Filed July 31, 2012 File No. 1 -15141
Dear Mr. Bylsma:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are r esponsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
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November 27, 2012 Via E -mail Mr. Gregory J. Bylsma Chief Financial Officer Herman Miller, Inc. 855 East Main Avenue Zeeland, MI 49464 RE: Herman Miller, Inc. Form 10 -K for the Year ended June 2, 2012 Filed July 31, 2012 File No. 1 -15141 Dear Mr. Bylsma: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are r esponsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief