SEC Comment Letter for WILLIAMS SONOMA INC (WSM) (CIK 0000719955) (WSM) — Apr 30, 2019
WILLIAMS SONOMA INC (WSM) (CIK 0000719955)
Date: April 30, 2019 · CIK: 0000719955 · Accession: 0000000000-19-007799
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-14077
Letter
April 30, 2019 Julie Whalen Chief Financial Officer Williams Sonoma Inc 3250 Van Ness Avenue San Francisco, CA 94109 Re:Williams Sonoma Inc Form 8-K filed March 20, 2019 File No. 001-14077 Dear Ms. Whalen: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 8-K filed March 20, 2019 Non-GAAP Reconciliations, page 8 1.Please tell us your consideration of the guidance in the answer to Question 102.10 of the Non-GAAP Financial Measures section of our Compliance Disclosure and Interpretations related to your presentation of full non-GAAP income statements. In closing, 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.
FirstName LastNameJulie Whalen Comapany NameWilliams Sonoma Inc April 30, 2019 Page 2 FirstName LastName Julie Whalen Williams Sonoma Inc April 30, 2019 Page 2 You may contact Tony Watson, Accountant, at (202) 551-3318 or Donna Di Silvio, Accountant, at (202) 551-3202 with any questions. Sincerely, Division of Corporation Finance Office of Consumer Products
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April 30, 2019
Julie Whalen
Chief Financial Officer
Williams Sonoma Inc
3250 Van Ness Avenue
San Francisco, CA 94109
Re:Williams Sonoma Inc
Form 8-K filed March 20, 2019
File No. 001-14077
Dear Ms. Whalen:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 8-K filed March 20, 2019
Non-GAAP Reconciliations, page 8
1.Please tell us your consideration of the guidance in the answer to Question 102.10 of the
Non-GAAP Financial Measures section of our Compliance Disclosure and Interpretations
related to your presentation of full non-GAAP income statements.
In closing, 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.
FirstName LastNameJulie Whalen
Comapany NameWilliams Sonoma Inc
April 30, 2019 Page 2
FirstName LastName
Julie Whalen
Williams Sonoma Inc
April 30, 2019
Page 2
You may contact Tony Watson, Accountant, at (202) 551-3318 or Donna Di Silvio,
Accountant, at (202) 551-3202 with any questions.
Sincerely,
Division of Corporation Finance
Office of Consumer Products