June 10, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Scott Anderegg
Re: | Tuesday Morning Corporation (the “Company”) |
Registration Statement on Form S-1 (the “Registration Statement”)
File No. 333-256315
Ladies and Gentlemen:
On behalf of Tuesday Morning Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the Registration Statement be declared effective at 2:00 p.m., Eastern Time, on Monday, June 14, 2021, or as soon as practicable thereafter.
The Company respectfully requests that you notify Eric A. Koontz of Troutman Pepper Hamilton Sanders LLP by a telephone call to (404) 885-3309 of such effectiveness.
Very truly yours, | ||
TUESDAY MORNING CORPORATION | ||
By: | /s/ Bridgett C. Zeterberg | |
Name: | Bridgett C. Zeterberg | |
Title: | Executive Vice President, Human Resources, General Counsel and Corporate Secretary |
Tuesday Morning | 6250 LBJ Freeway, Dallas, TX 75240 | Tel. 800.457.0099 |