Kindmatt, thanks for the reply. There are many points here and I'll do my best to address your concerns below.

> Your pricing is completely off. You can buy organic cotton fabric for as low as $6 that is 100% organic cotton certified by GOTS and you buy can knit fabrics for $12.

I wouldn't disagree with you about being able to get it for $6 or even for nearly free when a fabric supplier has material they are getting rid of. There are varying attributes that makeup a cost other than just raw material. The numbers I was using was based on averages found in research we collected from suppliers' prices within the USA.

> Tuft and Needle buys from a manufacturer and resells it just like Sit 'n Sleep, Mattress Firm, Sleepy's, etc.

We are the manufacturer of the mattress, so the comparison to other resellers is quite misleading. With that being said, we certainly have partnered with 3rd party suppliers for the individual ingredients. As an example, we don't have our own foam pouring machines or fabric knitting machines yet.

> Why do you say “about 2 pounds” as the density? This sounds like cop out. You are probably using 1.8 and some 2 pound. Be open and honest so people can make an educated buying decision.

I'm being honest with you when stating our foam is "about 2lbs." The reason I say "about" is because foam in general has a slight variance, it's never exact. It's not abnormal for foam to be .1% more or less dense but, on average, ours is 2lbs. We don't hide that fact from competitors. For skeptics we encourage them to purchase and test the foam with lab equipment.

> You don't agree that those are good comps. How about these? A queen Ikea is $329 for 2.2 pound foam and a ½” thicker. (http://www.ikea.com/us/en/catalog/products/00139813/) Where Tuft and Needle is $399 for a supposedly 2 pound foam. Surprisingly, most IKEA mattresses are made in the US so don’t give the made in China routine on this.

That is definitely a better comparison. Our intention is not to undercut Ikea prices and even if we tried it probably would not be possible for a while. They are a mega billion dollar company and can leverage their economy of scale. We respect them for their pricing and what we offer our customers is a different experience than simply price alone.

> Serta at Sleepy's is $299.99. Even if they were using a lower density, how could they be marking this 1,000% as Tuft and Needle states. Sealy has one that is 5 ¾” thick for $299.99 at Sleepy’s

The markup certainly depends on which product you're talking about and which retailer is selling it. If that specific Serta mattress is actually priced in a more fair manner, that would be great. There are also other smaller companies taking a similar approach as we are, which we are really excited to see. Mattress Underground has done a pretty good job of discussing companies like this.

> Why is Tuft and Needle $100 more than the name brands which are made in the USA, too? Don’t give me the density because like Sealy and Serta, Tuft and Needle won’t disclose density. For sake of argument, let’s say Sealy uses a 1.2 pound and Tuft and Needle uses 2 pound foam. There is 200 board feet in a queen mattress and the cost per board foot between 1.2 and 2 pound is 25 cents. The added cost would be $50 in raw material.

We do disclose our density but will not disclose the other specs you're wanting because those are our secret sauce. You're giving some examples of foam board foot costs but to be fair, not all foam is priced on its density. A 1.2 pound foam, as you say, may cost 25 cents but if you pour with a different ILD, compression modulas, different chemical makeup, dye, or other attributes of many, it will certainly affect the cost. It isn't black and white. This is why you find quite a few foam companies inventing new mixtures and formulas and charging different amounts for the same density. Our foam makeup is unique.

> This is untrue; “Tuft & Needle was founded to offer boutique-quality beds at a fraction of the cost. You shouldn't have to overpay for a good night's sleep.” Tuft and Needle is nowhere close to a boutique bed.

Boutique is certainly a subjective term. For some clarity as to why we use that word, we're a small team and we're offering something, that we believe, is specialised.

> Finally, prove to me that mattress stores markup the mattresses 500%. If you look at Mattress Firm's 10K Report, you will see that there GM is nowhere near that. In 2012, they had sales of $1,007,337,000 with a COGS of 614,572,000. That is a 64% markup. No, sales and marketing are not included in this. They spent 245,555,000 on sales and marketing. Tuft and Needle needs to get the facts straight.

The 500% statement I made above was based on the product you linked. I explained how I arrived at that number above. But as far as Mattress Firm, we never singled that company out or have ever looked into them. I don't know what their markup is but it's certainly an interesting question.

I see you just made a fresh HN account and are not exposing your identity in the profile. If you'd like to have a deeper conversation it'd be great to jump on a call or meet face to face if you'd like. I'd even be willing to show you around our facility if you're in the area.