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                     January 17, 2024

       Robert L. Madore
       Chief Financial Officer
       LL Flooring Holdings, Inc.
       4901 Bakers Mill Lane
       Richmond, VA 23230

                                                        Re: LL Flooring
Holdings, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2022
                                                            File No. 001-33767

       Dear Robert L. Madore:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Trade & Services