April 11, 2008
VIA EDGAR SUBMISSION AND
OVERNIGHT DELIVERY
Office of Mergers & Acquisitions
Division of Corporate Finance
100 F. Street, N.E.
U.S. Securities and Exchange Commission
Washington, D.C. 20549-3628
Attention: Ms. Peggy Kim
Attorney -Adviser
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| Re: |
| Furniture Brands International, Inc. |
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| Preliminary Proxy Statement on Schedule 14A |
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| Filed April 7, 2008 by SCSF Equities, LLC |
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| File No. 001-00091 |
Ladies and Gentlemen:
The undersigned, as part of his/its response to the comment letter addressed to Jeffrey Symons from the staff of the Securities and Exchange Commission (the “Commission”) dated April 10, 2008, each hereby acknowledge the following:
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| he/it is responsible for the adequacy and accuracy of the disclosure in the filing; |
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| staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
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| he/it 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. |
If you have any questions, please feel free to contact either Thomas Christopher (212-446-4790) and/or Jeffrey Symons (212-446-4825) of Kirkland & Ellis LLP.
[Signature page follows.]
Thank you for your cooperation and attention to this matter.
| Sincerely, | |
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| SCSF Equities, LLC | |
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| By: | /s/ Melissa Klafter |
| Name: | Melissa Klafter |
| Its: | Vice President |
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| Sun Capital Securities Offshore Fund, Ltd. | |
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| By: | /s/ Marc J. Leder |
| Name: | Marc J. Leder |
| Its: | Co-CEO |
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| Sun Capital Securities Fund, LP | |
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| By: | Sun Capital Securities Advisors, LP |
| Its: | General Partner |
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| By: | Sun Capital Securities, LLC |
| Its: | General Partner |
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| By: | /s/ Marc J. Leder |
| Name: | Marc J. Leder |
| Its: | Co-CEO |
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| Sun Capitals Securities Advisors, LP | |
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| By: | Sun Capital Securities, LLC |
| Its: | General Partner |
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| By: | /s/ Marc J. Leder |
| Name: | Marc J. Leder |
| Its: | Co-CEO |
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| Sun Capital Securities, LLC | |
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| By: | /s/ Melissa Klafter |
| Name: | Melissa Klafter |
| Its: | Vice President |
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| /s/ Marc J. Leder |
| Name: Marc J. Leder |
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| /s/ Rodger R. Krouse |
| Name: Rodger R. Krouse |
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| /s/ Alan Schwartz |
| Name: Alan Schwartz |
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| /s/ Ira Kaplan |
| Name: Ira Kaplan |
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| /s/ T. Scott King |
| Name: T. Scott King |
