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Published on November 21, 2017
15 Koch Road
Corte Madera, California 94925
T. 415.924.1005 F. 415.927.9133
RestorationHardware.com
November 21, 2017
VIA EDGAR SUBMISSION
Jennifer Thompson
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
| Re: | RH |
| Form 10-K for the fiscal year ended January 28, 2017 |
| Filed March 29, 2017 |
| Form 10-Q for the quarterly period ended April 29, 2017 |
| Filed June 2, 2017 |
| File No. 001-35720 |
Dear Ms. Thompson:
I am writing on behalf of RH (the Company), in response to the comment letter of Staff of the Division of Corporation Finance (the Staff) of the Securities and Exchange Commission, dated November 8, 2017, relating to the above-referenced filings. The Staffs comment letter requested a response within ten business days. This letter confirms, as discussed by telephone on November 20, 2017 with Robert Babula, that the Staff has agreed to extend until December 8, 2017 the deadline for RH to respond to the Staffs comments in order to provide the Company with additional time to complete its responses to the Staffs comment letter. If you have any questions or need any additional information, please do not hesitate to call me at (415) 945-4736.
Very truly yours,
/s/ Edward T. Lee
Edward T. Lee
SVP and Chief Legal Officer