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 File No. 333-173775 Dear Mr. Glennon: We have reviewed your registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please … ................
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