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                     April 27, 2024

       J. Michael Daniel
       Senior Vice President and Chief Financial Officer
       Bassett Furniture Industries Inc.
       3525 Fairystone Park Highway
       Bassett, Virginia 24055

                                                        Re: Bassett Furniture 
Industries Inc.
                                                            Form 10-K for the 
Fiscal Year Ended November 25, 2023
                                                            Filed January 25, 
2024
                                                            File No. 000-00209

       Dear J. Michael Daniel:

              We have completed our review of your filings. 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 Manufacturing