POWER OF ATTORNEY

I, David A. Levin, hereby constitute and appoint
Jill Witter and Roger Smith as true and lawful
attorneys for me and in my name to sign or certify
and file, or cause to be filed, with the appropriate
authority any and all reports, forms or profiles,
in paper format or electronic format, relating
to my ownership, direction, control or trading
in the securities of Lumber Liquidators Holdings,
Inc. (hereinafter referred to as the "Corporation")
and/or any of the Corporation's subsidiaries,
affiliates, associates, and/or any company of
which any of the foregoing corporations is an
insider, which are required to be filed pursuant
to the provisions of the Securities Exchange Act
of 1934 of the United States of America, and
regulations and rules made pursuant thereto, and/or
the laws, regulations and rules of any other
jurisdictions in which such reports or profiles
must be filed, as a consequence of my being, or
being deemed to be, an insider of the Corporation
and/or any of the Corporation's subsidiaries,
affiliates, associates, and/or any company of which
any of the foregoing corporations is an insider.
I hereby revoke any power of attorney heretofore
made in this regard.  This power of attorney shall
remain effective until revoked in writing.

DATED at Toano, Virginia
(City/Town)     (State/Province)

This 24th day of May, 2017.

/s/ David A. Levin
David A. Levin

WITNESS:
/s/ Matt Marzetti
Signature
Matt Marzetti
(Please print full name)