| Lucy Schlauch Stark Phone 303-295-8493 Fax 303-291-9145 MLStark@hollandhart.com |
July 12, 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. 3 to Registration Statement on Form S-1, filed July 12, 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 Amendment No. 3 to the Company’s above-captioned Registration Statement on Form S-1, marked to indicate the changes effected since our filing of Amendment No. 2 to the Registration Statement on July 5, 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
Holland & Hart LLP Attorneys at Law
Phone (303)295-8000 Fax (303)295-8261 www.hollandhart.com
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