• 4901 Bakers Mill Lane, Richmond, VA 23230
• Timothy J. Mulvaney• SVP, Chief Accounting Officer• (804) 420-8584
December 22, 2020
Mr. Robert Shapiro
Securities Exchange Commission
VIA EDGAR
Dear Mr. Shapiro:
Thank you for your time yesterday. As we discussed, this letter is to confirm that Lumber Liquidators Holdings, Inc. will file its reply to the Staff’s letter dated December 21, 2020 by January 15, 2021.
Sincerely,
/s/ Timothy J. Mulvaney
Timothy J. Mulvaney