HNI Corporation 408 East
Second Street, Muscatine, Iowa 52761, Tel 563 272 7400, Fax 563 272 7347,
www.hnicorp.com
May 11,
2009|
Securities
and Exchange
Commission VIA
EDGAR
100
F. Street, N.E.
Washington,
DC 20549
Attention: Brigitte
Lippmann
Re: Registration
Statement on Form S-3 filed with respect to common shares of HNI
Corporation (File No. 333-159106)
Ladies
and Gentlemen:
Pursuant
to Rule 477 of the Securities Act of 1933, as amended, HNI Corporation, an
Iowa corporation (the "Corporation"), hereby requests that the Securities
and Exchange Commission (the "SEC") consent to the withdrawal, effective
as of the date hereof or at the earliest practicable date hereafter, of
the Corporation's Registration Statement on Form S-3, File No. 333-159106,
as originally filed with the SEC on May 11, 2009 (the "Registration
Statement"), together with all exhibits thereto.
The
Registration Statement was inadvertently filed under the Form type S-3 on
EDGAR, and should have been filed under the Form type S-3D. The
Corporation will re-file the Registration Statement under the proper EDGAR
Form type immediately. At this time, no common shares of the
Corporation have been issued or sold pursuant to the Registration
Statement.
Upon
the grant of the SEC's consent to withdrawal of the Registration
Statement, please provide a written copy of the order consenting to the
withdrawal to the undersigned at 408 East Second Street, P.O. Box 1109,
Muscatine, IA 52761-0071, Attention: Koby Kreinbring, Senior
Counsel, with a copy via facsimile to the Corporation's legal counsel,
Squire, Sanders & Dempsey L.L.P., facsimile number (602) 253-8129,
Attention: Joseph P. Richardson, Esq. Should you have questions
regarding this matter, please contact Mr. Joseph Richardson at (602)
528-4801 or Mr. Matthew Holman at (602) 528-4083.
Sincerely,
/s/ Steven
M. Bradford
Steven
M. Bradford
Vice
President, General Counsel and
Secretary
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