| Lucy Schlauch Stark Phone 303-295-8493 Fax 303-291-9145 MLStark@hollandhart.com |
July 5, 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.
Amendment No. 2 to Registration Statement on Form S-1 filed July 5, 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 Amendment to Registration Statement, marked to indicate the changes effected since the initial filing of the Registration Statement on June 18, 2012. Please contact me with any questions or comments you may have regarding this correspondence.
| Respectfully, |
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| /s/ Lucy Schlauch Stark |
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| 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 |
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