SEC Comment Letter for MILLERKNOLL, INC. (MLKN) (CIK 0000066382) (MLKN) — Feb 5, 2016
MILLERKNOLL, INC. (MLKN) (CIK 0000066382)
Date: Feb. 5, 2016 · CIK: 0000066382 · Accession: 0000000000-16-063900
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Mail Stop 4631 February 5 , 2016 Via E -mail Mr. Jeffrey M. Stutz Chief Financial Officer Herman Miller, Inc. 855 East Main Ave Zeeland, MI 49464 Re: Herman Miller, Inc. Form 10 -K Filed July 28, 2015 File No. 1 -15141 Dear Mr. Stutz: 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 accur acy and 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 Accountan t Office of Manu facturing and Construction