SEC Comment Letter 0000000000-23-012528 to DIEBOLD NIXDORF, Inc (DBD) (CIK 0000028823) (DBD)
DIEBOLD NIXDORF, Inc (DBD) (CIK 0000028823)
Date: Nov. 15, 2023 · CIK: 0000028823 · Accession: 0000000000-23-012528
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File numbers found in text: 333-275461
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United States securities and exchange commission logo
November 15, 2023
Elizabeth C. Radigan
Executive Vice President, Chief Legal Officer and Corporate Secretary
Diebold Nixdorf, Incorporated
50 Executive Parkway, P.O. Box 2520
Hudson, OH 44236
Re:Diebold Nixdorf, Incorporated
Registration Statement on Form S-1
Filed November 9, 2023
File No. 333-275461
Dear Elizabeth C. Radigan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Edwin Kim at 202-551-3297 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Bradley C. Brasser, Esq.