SecProbe.io

CORRESP
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      [Letterhead of Wachtell, Lipton, Rosen & Katz]

      May 21, 2021

      VIA EDGAR

      U.S. Securities and Exchange Commission

      Division of Corporation Finance

      100 F Street, NE

      Washington, D.C.  20549

            Re:

              Herman Miller, Inc.

                Registration Statement on Form S-4

      Ladies and Gentlemen:

      On behalf of our client, Herman Miller, Inc., a Michigan corporation (the “Company”), we are transmitting for filing with the Securities
        and Exchange Commission (the “Commission”) the Company’s Registration Statement on Form S-4 (the “Registration Statement”).  The Registration Statement relates to the Company’s proposed acquisition of Knoll, Inc. (“Knoll”) pursuant to the Agreement
        and Plan of Merger, dated as of April 19, 2021, by and among the Company, Heat Merger Sub, Inc., and Knoll, and includes a preliminary joint proxy statement of the Company and Knoll, and a preliminary prospectus of the Company.  We will provide
        courtesy hard copies of the Registration Statement upon request.

      If you have any questions concerning the Registration Statement or require any additional information in connection with the filing,
        please do not hesitate to contact the undersigned at (212) 403‑1172 or Adam O. Emmerich at (212) 403-1234.

              Very truly yours,

              /s/ Jenna E. Levine

              Jenna E. Levine

            cc:

              Herman Miller, Inc.

                Knoll, Inc.

                Sullivan & Cromwell LLP