SEC – ‘UPLOAD’ from 4/21/23 re: Hni Corp. – ‘TEXT-EXTRACT’

On:  Friday, 4/21/23, at 1:30pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-23-4021

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     37K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1      5K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

April 21, 2023            

Steven Bradford                                                   
General Counsel                                                   
HNI CORP                                                          
600 East Second Street                                            
P.O. Box 1109                                                     
Muscatine, Iowa 52761-0071                                        

                                            Re: HNI CORP
                                                    Registration
Statement on Form S-4                                                           
                                                          Filed on April 17,
2023                                                                            
                                                           File No. 333-271298

Dear Steven Bradford:                                             

        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 Bradley
Ecker at (202) 551-4985 with any questions.                                     

Sincerely,                

     Division of Corporation Finance

Office of Manufacturing   

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		4/21/23		425,  8-K,  UPLOAD
		4/17/23		S-4,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/17/23  Hni Corp.                         S-4                    6:3.5M                                   Broadridge Fin’l So… Inc