Goldman, Sachs & Co. | 85 Broad Street | New York, New York 10004 | ||||
Tel: 212-902-1000 | ||||
Goldman Sachs | ||||
December 9, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | Knoll, Inc. | |
Filed on Form S-1 | ||
Registration No. 333-118901 |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between November 29, 2004 and the date hereof 18,598 copies of the Preliminary Prospectus dated November 29, 2004 were distributed as follows: 16,968 to 5 prospective underwriters; 1,266 to 1,261 institutional investors; 350 to 2 prospective dealers; 0 to 0 individuals; 9 to 3 rating agencies and 5 to 5 others.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 3 p.m. (EST) on December 13, 2004 or as soon thereafter as practicable.
Very truly yours,
GOLDMAN, SACHS & CO.
UBS SECURITIES LLC
BANC OF AMERICA SECURITIES LLC
J.P. MORGAN SECURITIES INC.
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
As Representatives of the Prospective Underwriters
By: | /s/ Goldman, Sachs & Co. | |
(Goldman, Sachs & Co.) |