SEC Comment Letter for MILLERKNOLL, INC. (MLKN) (CIK 0000066382) (MLKN) — Mar 19, 2014
MILLERKNOLL, INC. (MLKN) (CIK 0000066382)
Date: March 19, 2014 · CIK: 0000066382 · Accession: 0000000000-14-013691
AI Filing Summary & Sentiment
Reasoning
Letter
March 19, 2014 Via E -mail Mr. Gregory J. Bylsma Chief Financial Officer Herman Miller, Inc. 855 East Main Avenue Zeeland, MI 49464 -0302
Re: Herman Miller, Inc. Form 10 -K Filed July 30, 2013 File No. 1 -15141
Dear Mr. Bylsma:
We have completed our review of your filing. 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 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 responsible for the accuracy a nd adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa N. Rocha
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March 19, 2014 Via E -mail Mr. Gregory J. Bylsma Chief Financial Officer Herman Miller, Inc. 855 East Main Avenue Zeeland, MI 49464 -0302 Re: Herman Miller, Inc. Form 10 -K Filed July 30, 2013 File No. 1 -15141 Dear Mr. Bylsma: We have completed our review of your filing. 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 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 responsible for the accuracy a nd adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa N. Rocha Melissa N. Rocha Senior Assistant Chief Accountant