United States securities and exchange commission logo December 27, 2022 John Reed Chief Executive Officer Arhaus, Inc. 51 E. Hines Hill Road Boston Heights, Ohio 44236 Re: Arhaus, Inc. Registration Statement on Form S-3 Filed December 22, 2022 File No. 333-268959 Dear John Reed: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services