United States securities and exchange commission logo May 27, 2021 Jeffrey M. Stutz Chief Financial Officer Herman Miller, Inc. 855 East Main Avenue Zeeland, Michigan 49464 Re: Herman Miller, Inc. Registration Statement on Form S-4 Filed May 24, 2021 File No. 333-256401 Dear Mr. Stutz: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Jenna E. Levine