Lucy Schlauch Stark
	Phone 303-295-8493
	Fax 303-291-9145
	[email protected]

 

June 19, 2012

 

VIA EDGAR

 

Mara L. Ransom

Assistant Director

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

	Re:	Natural Grocers by Vitamin Cottage, Inc.
		Registration Statement on Form S-1 filed June 18, 2012
		File No. 333-182186

 

Dear Ms. Ransom:

 

On behalf of our client, Natural Grocers by Vitamin Cottage, Inc., a Delaware corporation (the “Company”), pursuant to Rule 472 I am submitting as correspondence a copy of the Company’s above—captioned Registration Statement on Form S-1, marked to indicate the changes effected since our Confidential Submission No. 2, which was confidentially submitted to the Securities and Exchange Commission on May 31, 2012 (CIK No. 1547459).  Please contact me with any questions or comments you may have regarding this correspondence.

 

 

	Respectfully,
	/s/ Lucy Schlauch Stark
	Lucy Schlauch Stark
	Holland & Hart LLP

 

 

Attachment

 

cc:	Kemper Isely, Natural Grocers by Vitamin Cottage, Inc.
	Sandra Buffa, Natural Grocers by Vitamin Cottage, Inc.
	Keith Townsend, King & Spalding LLP
	Scott Berdan, Holland & Hart LLP

 

Holland & Hart LLP  Attorneys at Law

 

Phone (303)295-8000  Fax (303)295-8261  www.hollandhart.com

 

555 17th Street Suite 3200 Denver, CO 80202-3979 Mailing Address Post Office Box 8749 Denver, CO 80201-8749

 

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