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                                                                    EXHIBIT 10.1

March 30, 2006

Ms. Kimberly Samon
14595 Creek Club Drive
Alpharetta, GA  30004

Dear Kimberly:

Congratulations! On behalf of the Simmons Bedding Company it is a pleasure to
confirm our offer of employment to you. The position is Senior Vice President -
Human Resources, reporting to the Chairman & CEO, Charlie Eitel. Your
anticipated start date is April 7, 2006. The semi-monthly salary for the
position is $9,375 which equates to $225,000 annually. You are also eligible for
participation in the firm's Management Bonus Plan (a copy of which is attached),
with a target EBITDA and Sales Performance Based Bonus of 42.5% of your base
salary with no cap.

Simmons agrees to issue you 10,000 shares of Class B stock, with vesting over
four years which may be accelerated depending on our performance upon a change
of control. These shares will be issued upon formal approval by the Board of
Directors of the same. You will pay $0.01 per share as well as the taxes due on
the difference between the then current fair market value of the shares as of
the date of issuance and the $0.01 per share that you paid.

Simmons will provide you with three weeks of vacation per year and a car
allowance of $750 per month. We will review the executive benefits package with
you during your first few days of employment. These benefits will also include
an executive physical, financial planning and we will apply for $1.0 million of
term life insurance, convertible to whole and can be assumed by the associate.
Eligibility for group insurance benefits commences on the first day of the month
following employment. Based on a start date of April 7, 2006, your benefits
eligibility will be May 1, 2006.

You will be eligible to start participating in our 401(k) plan at the first of
the month after completing 12 weeks of service. Plan entry dates are the first
of each month.

In addition to the benefits listed above, Simmons is offering you a one year
severance agreement for a termination without cause, provided that you will not
be entitled to such severance during the first six months of your employment
unless you are terminated as a result of a change of control of the Company (as
more clearly specified in the attached letter).

Per the Immigration Reform and Control Act of 1986, we are required to verify
that you are a citizen of the United States or that you have the legal right to
work in the United States. When you report to work, you will be asked to produce
ORIGINAL documentation attesting to your status as noted on the attached list of
acceptable documentation. These originals will be viewed and returned to you.

We hope that you will find the tools and opportunities to help customize your
career and create your success. However, please note that employment with
Simmons Bedding Company is not for a specified term and can be terminated by you
or Simmons Bedding Company at any time for any reason, with or without cause or
advance notice. This offer of employment is contingent on the successful
completion of a background check and drug screen.

Please sign below to acknowledge the terms of this offer and return to Kristen
McGuffey, Senior Vice President and General Counsel. You will also need to sign
and return the Severance Letter Agreement attached.

We look forward to you joining our team and believe you will make an excellent
contribution.

Sincerely,

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William S. Creekmuir
Executive Vice President and Chief Financial Officer

Attachments:
Management Bonus Plan
Severance Letter Agreement
Background Investigation Consent
Quest Diagnostics Patient Service Centers & Drug Screen Form
Flexible Spending Reimbursable Expenses
Simmons Employee Benefits

ACKNOWLEDGEMENT:

I accept the offer of Senior Vice President - Human Resources and the conditions
explained in this letter.

/s/ Kimberly A. Samon
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Signature                                               Date