November 6, 2007
VIA EDGAR AND FACSIMILE
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. (the “Company”) |
Registration Statement on Form S-1 (No. 333-142309) |
and Registration Statement on Form 8-A (No. 001-33767) |
Dear Ms. Hardy:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, I, as General Corporate Counsel and authorized signatory of the Company, hereby request acceleration of the registration statement on Form S-1 (Registration No. 333-142309) and the related registration statement on Form 8-A (Registration No. 001-33767), each at 3:00 p.m., Eastern Standard Time, on November 8, 2007, or as soon as practicable thereafter.
In connection with this request, the Registrant acknowledges that:
• | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
LUMBER LIQUIDATORS, INC. | ||
By: | /s/ E. Livingston B. Haskell
| |
E. Livingston B. Haskell |