Published on October 23, 2012
October 23, 2012
VIA EDGAR AND HAND DELIVERY
Mara L. Ransom
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
| Re: | Restoration Hardware Holdings, Inc. |
Amendment No. 8
File No. 333-176767
Dear Ms. Ransom:
On behalf of Restoration Hardware Holdings, Inc., we hereby transmit for filing with the Securities and Exchange Commission via EDGAR, Amendment No. 8 (Amendment No. 8) to the above-referenced Registration Statement on Form S-1.
We will provide you with marked copies of Amendment No. 8 to expedite your review.
If you have any questions, please do not hesitate to call Gavin Grover at (415) 268-7113 or Stewart McDowell at (415) 393-8322.
Very truly yours,
| /s/ Gavin B. Grover Gavin B. Grover |
/s/ Stewart L. McDowell Stewart L. McDowell |
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| cc: | Carlos E. Alberini, Restoration Hardware Holdings, Inc. |
| Karen Boone, Restoration Hardware Holdings, Inc. |
| Robert Babula, Securities and Exchange Commission |
| Donna Di Silvio, Securities and Exchange Commission |
| Lisa Kohl, Securities and Exchange Commission |