SEC Comment Letter for UNIFIRST (UNF) — Apr 22, 2026

UNIFIRST CORP
Date: April 22, 2026 · CIK: 0000717954 · Accession: 0000000000-26-004115

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File numbers found in text: 001-08504

Date

April 22, 2026

Author

Division of

Form

UPLOAD

Company

UNIFIRST CORP

Letter

Re: UniFirst Corporation Form 10-K for Fiscal Year Ended August 30, 2025 File No. 001-08504 Dear Shane O'Connor:

April 22, 2026

Shane O'Connor Executive Vice President and Chief Financial Officer UniFirst Corporation 68 Jonspin Road Wilmington, MA 01887

We have completed our review of your filing. 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.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 22, 2026

Shane O'Connor
Executive Vice President and Chief Financial Officer
UniFirst Corporation
68 Jonspin Road
Wilmington, MA 01887

 Re: UniFirst Corporation
 Form 10-K for Fiscal Year Ended August 30, 2025
 File No. 001-08504
Dear Shane O'Connor:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>

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