Teavana Holdings, Inc. 3630 Peachtree Road NE, Suite 1480

Teavana Holdings, Inc. 3630 Peachtree Road NE, Suite 1480 Atlanta, GA 30326 Re: Teavana Holdings, Inc. Registration Statement on Form S-1 Filed April 28, 2011 ... with the United States ranking 22nd among all countries in per capita loose-leaf and bagged tea consumption,” page 52; Daniel P. Glennon Teavana Holdings, Inc. May 25, 2011 ... ................
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