SEC Company Response from Bath & Body Works, Inc. (BBWI) (CIK 0000701985) (BBWI) — Sep 22, 2022

Bath & Body Works, Inc. (BBWI) (CIK 0000701985)
Date: Sept. 22, 2022 · CIK: 0000701985 · Accession: 0000950103-22-016235

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AI Filing Summary & Sentiment

File numbers found in text: 001-08344

Date

September 22, 2022

Author

/s/ Michael C. Wu

Form

CORRESP

Company

Bath & Body Works, Inc. (BBWI) (CIK 0000701985)

Letter

Division of Corporation Finance Disclosure Review Program Securities and Exchange Commission 100 F Street N.E. Washington, DC 20549-4628

Re: Bath & Body Works, Inc. (the “Company”)

Dear Ms. Ravitz and Ms. Jacobs:

This letter is in response to the letter, dated September 2, 2022 (the “Letter”), of the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. The Company respectfully acknowledges the Staff’s comments within the Letter and will enhance its future proxy disclosures to address the Staff’s comments and any material developments to the Company’s risk oversight structure to the extent appropriate and in compliance with Item 407(h) of Regulation S-K.

To the extent that you have any questions regarding the response contained in this letter, please do not hesitate to contact me at (614) 947-9403 or MiWu@lb.com.

Sincerely,
/s/ Michael C. Wu

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CORRESP
1
filename1.htm

September 22, 2022

    Re:
    Bath
& Body Works, Inc. (the “Company”)

    Definitive Proxy Statement
on Schedule 14A

    Filed March 31, 2022

    File No. 001-08344

Ms. Amanda Ravitz and

Ms. Barbara Jacobs

Division of Corporation Finance

Disclosure Review Program

Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549-4628

Dear Ms. Ravitz and Ms. Jacobs:

This letter is in response to the letter,
dated September 2, 2022 (the “Letter”), of the staff (the “Staff”) of the Division of Corporation
Finance of the U.S. Securities and Exchange Commission. The Company respectfully acknowledges the Staff’s comments within the Letter
and will enhance its future proxy disclosures to address the Staff’s comments and any material developments to the Company’s
risk oversight structure to the extent appropriate and in compliance with Item 407(h) of Regulation S-K.

To the extent that you have any questions
regarding the response contained in this letter, please do not hesitate to contact me at (614) 947-9403 or MiWu@lb.com.

    Sincerely,

    /s/ Michael C. Wu

    Michael C. Wu

    Chief Legal Officer and
    Corporate Secretary

    Bath & Body Works,
    Inc.

    cc:
    Roshni
    Banker Cariello, Esq.

    Cheryl
    Chan, Esq.

3
Limited Parkway, Columbus, OH 43230

614.415.7000
◦ www.bathandbodyworks.com

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