SEC Comment Letter 0000000000-23-004021 to HNI CORP (HNI) (CIK 0000048287) (HNI)
HNI CORP (HNI) (CIK 0000048287)
Date: April 21, 2023 · CIK: 0000048287 · Accession: 0000000000-23-004021
AI Filing Summary & Sentiment
File numbers found in text: 333-271298
Letter
United States securities and exchange commission logo April 21, 2023 Steven Bradford General Counsel HNI CORP 600 East Second Street P.O. Box 1109 Muscatine, Iowa 52761-0071 Re:HNI CORP Registration Statement on Form S-4 Filed on April 17, 2023 File No. 333-271298 Dear Steven Bradford: 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 Bradley Ecker at (202) 551-4985 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
April 21, 2023
Steven Bradford
General Counsel
HNI CORP
600 East Second Street
P.O. Box 1109
Muscatine, Iowa 52761-0071
Re:HNI CORP
Registration Statement on Form S-4
Filed on April 17, 2023
File No. 333-271298
Dear Steven Bradford:
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 Bradley Ecker at (202) 551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing