SEC Comment Letter 0000000000-24-003748 to Macy's, Inc. (M) (CIK 0000794367) (M)
Macy's, Inc. (M) (CIK 0000794367)
Date: April 8, 2024 · CIK: 0000794367 · Accession: 0000000000-24-003748
AI Filing Summary & Sentiment
File numbers found in text: 001-13536
Letter
United States securities and exchange commission logo April 8, 2024 Gavriel Kahane Managing Partner Arkhouse Management Co. LP 106 W 56th Street, 17th Floor New York, NY 10019 Re:Arkhouse Management Co. LP Macy's, Inc. PRRN14A filed by Arkhouse Management Co. LP et al. Filed April 2, 2024 File No. 001-13536 Dear Gavriel Kahane: We have reviewed your filing 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 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. Amendment No. 1 to Preliminary Proxy Statement filed on Schedule 14A General 1.We note your response to prior comment 11. Please note that the comment also applies to the form of proxy, which still refers to the address of the Commission's electronic filing system. 2.Refer to comment 6 in our prior letter and your response. We continue to believe that the names of the Opposed and Other Company Nominees must be included in a revised preliminary proxy statement. Please identify those individuals in a revised preliminary filing. Background to this Solicitation, page 4 3.Refer to your disclosure about the execution of the Confidentiality Agreement on March
FirstName LastNameGavriel Kahane Comapany NameArkhouse Management Co. LP April 8, 2024 Page 2 FirstName LastName Gavriel Kahane Arkhouse Management Co. LP April 8, 2024 Page 2 19, 2024. It has come to our attention that in connection with the execution of that agreement, the Company made due diligence materials available for your review in accordance with the Confidentiality Agreement, which materials have been accessed by your representatives. Please revise your disclosure accordingly, or advise. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please direct any questions to Brian Soares at 202-551-3690 or Christina Chalk at 202- 551-3263. Sincerely, Division of Corporation Finance Office of Mergers & Acquisitions
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United States securities and exchange commission logo
April 8, 2024
Gavriel Kahane
Managing Partner
Arkhouse Management Co. LP
106 W 56th Street, 17th Floor
New York, NY 10019
Re:Arkhouse Management Co. LP
Macy's, Inc.
PRRN14A filed by Arkhouse Management Co. LP et al.
Filed April 2, 2024
File No. 001-13536
Dear Gavriel Kahane:
We have reviewed your filing 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 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.
Amendment No. 1 to Preliminary Proxy Statement filed on Schedule 14A
General
1.We note your response to prior comment 11. Please note that the comment also applies to
the form of proxy, which still refers to the address of the Commission's electronic filing
system.
2.Refer to comment 6 in our prior letter and your response. We continue to believe that the
names of the Opposed and Other Company Nominees must be included in a revised
preliminary proxy statement. Please identify those individuals in a revised preliminary
filing.
Background to this Solicitation, page 4
3.Refer to your disclosure about the execution of the Confidentiality Agreement on March
FirstName LastNameGavriel Kahane
Comapany NameArkhouse Management Co. LP
April 8, 2024 Page 2
FirstName LastName
Gavriel Kahane
Arkhouse Management Co. LP
April 8, 2024
Page 2
19, 2024. It has come to our attention that in connection with the execution of that
agreement, the Company made due diligence materials available for your review in
accordance with the Confidentiality Agreement, which materials have been accessed by
your representatives. Please revise your disclosure accordingly, or advise.
We remind you that the filing persons are responsible for the accuracy and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please direct any questions to Brian Soares at 202-551-3690 or Christina Chalk at 202-
551-3263.
Sincerely,
Division of Corporation Finance
Office of Mergers & Acquisitions