August 26, 2013
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Facsimile Number: (202) 772-9368
Attention: Mr. Andrew Blume
Re: | Mattress Firm Holding Corp. |
| Form 10-K for the Fiscal Year Ended January 29, 2013 |
| Filed April 1, 2013 |
| Form 10-Q for the Period Ended April 30, 2013 |
| Filed June 6, 2013 |
| File No. 001-35354 |
Dear Mr. Blume:
By this letter, I am confirming our conversation today pursuant to which we agreed that Mattress Firm Holding Corp. (the “Company”) will have until August 29, 2013 to respond to the above-referenced comment letter from the U.S. Securities and Exchange Commission. As we discussed, the Company has been actively preparing its response to the comment letter and requested the additional time in order to finalize the response.
If you have questions regarding the foregoing, please contact me at 713-328-3426.
Sincerely, |
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/s/ Kindel L. Elam |
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Kindel L. Elam |
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Vice President and General Counsel |
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cc: | Ms. Jennifer Thompson, United States Securities and Exchange Commission |
| Mr. Jim R. Black, Mattress Firm Holding Corp. |
5815 Gulf Freeway · Houston, TX · 77023 · Phone: 713-923-1090 · Fax: 713-923-1096