Writer’s Direct Dial: (212) 225-2864 E-Mail: jkarpf@cgsh.com |
August 22, 2007
Ms. Jennifer Hardy, Esq.
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 3561
100 F Street, NE
Washington, DC 20549
Re: | Lumber Liquidators, Inc. Amendment No. 3 to Registration Statement on Form S-1 (File No. 333-142309) |
(the “Registration Statement”)
Dear Ms. Hardy:
On behalf of our client, Lumber Liquidators, Inc. (the “Company”), we hereby transmit for electronic filing, pursuant to Rule 101(a) of Regulation S-T of the Securities Act of 1933, as amended, Amendment No. 3 to the Company’s Registration Statement on Form S-1 (the “Registration Statement”). We respectfully advise the Staff that the Company’s responses to the comments contained in your letter dated June 20, 2007 relating to Amendment No. 2 to the Registration Statement were contained in a letter previously filed with the Commission on August 2, 2007. Should you have any questions or require any further information with respect to the Registration Statement, the previously filed response letter or any matters relating to the filing, please do not hesitate to call me at (212) 225-2864, or James Small at (212) 225-2015.
Sincerely,
/s/ JEFFREY D. KARPF
Jeffrey D. Karpf, Esq.
cc: | Brigitte Lippman |
Patricia Armelin
John Cash
Securities and Exchange Commission
Jeffrey W. Griffiths
Daniel E. Terrell
E. Livingston B. Haskell
Lumber Liquidators, Inc.
Robert E. Buckholz, Jr.
Sullivan & Cromwell LLP