SEC Comment Letter 0000000000-23-009090 to HASBRO, INC. (HAS)
HASBRO, INC.
Date: Aug. 21, 2023 · CIK: 0000046080 · Accession: 0000000000-23-009090
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-06682
Letter
United States securities and exchange commission logo August 21, 2023 Gina Goetter Chief Financial Officer HASBRO, INC. 1027 Newport Avenue Pawtucket, Rhode Island 02861 Re:HASBRO, INC. Form 10-K for the Fiscal Year Ended December 25, 2022 Form 10-Q for the Quarter Ended July 2, 2023 Response Dated July 26, 2023 File No. 001-06682 Dear Gina Goetter: We have reviewed your July 26, 2023 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 12, 2023 letter.
FirstName LastNameGina Goetter Comapany NameHASBRO, INC. August 21, 2023 Page 2 FirstName LastName Gina Goetter HASBRO, INC. August 21, 2023 Page 2 Form 10-Q for the Period Ended July 2, 2023 13. Segment Reporting 1.We note your response to comment 2 and revised reconciliation of operating profit (loss) to earnings (loss) before income taxes in Note 13 of the Form 10-Q for the quarter ended July 2, 2023. Please revise your reconciliation to present the total of the reportable segments' operating profit (loss) excluding Corporate and Other in future filings. Refer to ASC 280-10-50-30b) and ASC 280-10-55-49. You may contact Stephany Yang at (202) 551-3167 or Melissa Gilmore at (202) 551- 3777 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
August 21, 2023
Gina Goetter
Chief Financial Officer
HASBRO, INC.
1027 Newport Avenue
Pawtucket, Rhode Island 02861
Re:HASBRO, INC.
Form 10-K for the Fiscal Year Ended December 25, 2022
Form 10-Q for the Quarter Ended July 2, 2023
Response Dated July 26, 2023
File No. 001-06682
Dear Gina Goetter:
We have reviewed your July 26, 2023 response to our comment letter and have the
following comments. In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
July 12, 2023 letter.
FirstName LastNameGina Goetter
Comapany NameHASBRO, INC.
August 21, 2023 Page 2
FirstName LastName
Gina Goetter
HASBRO, INC.
August 21, 2023
Page 2
Form 10-Q for the Period Ended July 2, 2023
13. Segment Reporting
1.We note your response to comment 2 and revised reconciliation of operating profit (loss)
to earnings (loss) before income taxes in Note 13 of the Form 10-Q for the quarter ended
July 2, 2023. Please revise your reconciliation to present the total of the reportable
segments' operating profit (loss) excluding Corporate and Other in future filings. Refer to
ASC 280-10-50-30b) and ASC 280-10-55-49.
You may contact Stephany Yang at (202) 551-3167 or Melissa Gilmore at (202) 551-
3777 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing