A retractable handle assembly for attachment to a piece of luggage comprising: a bracket member having two tube receiving portions (14, 16), the two tube receiving portions (14, 16) each having a segment defined by a first end and a second end, with a plurality of connection locations disposed along the segment, the bracket member further including a base portion integrally connected to the two tube receiving portions (14, 16), the base portion having a generally horizontal section and a generally vertical section forming a generally L-shaped bracket member; two tubes each configured to be disposed within a respective one of the two tube receiving portions (14, 16), the two tubes extending beyond the second end of the respective tube receiving portion (14, 16), the two tube receiving portions (14, 16) each having an inner surface with a shape generally corresponding to an outer surface of the respective tube, said respective tube having an elliptical shape; wherein each tube extends to a first distance from the second end of the respective tube receiving portion when the tube is coupled to the respective tube receiving portion (14, 16) at a first of the plurality of connection locations (32, 34, 36), and each tube extends to a second distance from the second end when the tube is coupled to the respective tube receiving portion (14, 16) at a second of the plurality of connection locations (32, 34, 36), wherein the second distance is greater than the first distance, wherein each tube is coupled to the respective tube receiving portion (14, 16) with a fastener; wherein each tube receiving portion (14, 16) includes a rib extending around the plurality of connection locations (32, 34, 36). a bracket member having two tube receiving portions (14, 16), the two tube receiving portions (14, 16) each having a segment defined by a first end and a second end, with a plurality of connection locations disposed along the segment, the bracket member further including a base portion integrally connected to the two tube receiving portions (14, 16), the base portion having a generally horizontal section and a generally vertical section forming a generally L-shaped bracket member; two tubes each configured to be disposed within a respective one of the two tube receiving portions (14, 16), the two tubes extending beyond the second end of the respective tube receiving portion (14, 16), the two tube receiving portions (14, 16) each having an inner surface with a shape generally corresponding to an outer surface of the respective tube, said respective tube having an elliptical shape; wherein each tube extends to a first distance from the second end of the respective tube receiving portion when the tube is coupled to the respective tube receiving portion (14, 16) at a first of the plurality of connection locations (32, 34, 36), and each tube extends to a second distance from the second end when the tube is coupled to the respective tube receiving portion (14, 16) at a second of the plurality of connection locations (32, 34, 36), wherein the second distance is greater than the first distance, wherein each tube is coupled to the respective tube receiving portion (14, 16) with a fastener; wherein each tube receiving portion (14, 16) includes a rib extending around the plurality of connection locations (32, 34, 36).