In this paper, we present a new method for High Dynamic Range (HDR) reconstruction based on a set of multiple photographs with different exposure times. While most existing techniques take a deterministic approach by assuming that the acquired low dynamic range (LDR) images are noise-free, we explicitly model the photon arrival process by assuming sensor data corrupted by Poisson noise. Taking the noise characteristics of the sensor data into account leads to a more robust way to estimate the non-parametric camera response function (CRF) compared to existing techniques. To further improve the HDR reconstruction, we adopt the split-Bregman framework and use Total Variation for regularization. Experimental results on real camera images and ground-truth data show the effectiveness of the proposed approach.