| Lucy Schlauch Stark |
Phone 303-295-8493 | |
Fax 303-291-9145 | |
| MLStark@hollandhart.com |
June 19, 2012
VIA EDGAR
Mara L. Ransom
Assistant Director
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Natural Grocers by Vitamin Cottage, Inc. |
|
| Registration Statement on Form S-1 filed June 18, 2012 |
|
| File No. 333-182186 |
Dear Ms. Ransom:
On behalf of our client, Natural Grocers by Vitamin Cottage, Inc., a Delaware corporation (the “Company”), pursuant to Rule 472 I am submitting as correspondence a copy of the Company’s above—captioned Registration Statement on Form S-1, marked to indicate the changes effected since our Confidential Submission No. 2, which was confidentially submitted to the Securities and Exchange Commission on May 31, 2012 (CIK No. 1547459). Please contact me with any questions or comments you may have regarding this correspondence.
| Respectfully, |
|
|
| /s/ Lucy Schlauch Stark |
| Lucy Schlauch Stark |
| Holland & Hart LLP |
Attachment
cc: | Kemper Isely, Natural Grocers by Vitamin Cottage, Inc. |
| Sandra Buffa, Natural Grocers by Vitamin Cottage, Inc. |
| Keith Townsend, King & Spalding LLP |
| Scott Berdan, Holland & Hart LLP |
Holland & Hart LLP Attorneys at Law
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