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SEC Comment Letter 0000000000-23-000446 to Sleep Number Corp (SNBR) (CIK 0000827187) (SNBR)

Sleep Number Corp (SNBR) (CIK 0000827187)
Date: Jan. 17, 2023 · CIK: 0000827187 · Accession: 0000000000-23-000446

AI Filing Summary & Sentiment

Date
January 17, 2023
Author
Not clearly detected
Form
UPLOAD
Company
Sleep Number Corp (SNBR) (CIK 0000827187)

Letter

United States securities and exchange commission logo January 17, 2023 David Callen Executive Vice President and Chief Financial Officer Sleep Number Corp 1001 Third Avenue South Minneapolis, Minnesota 55404 Re:Sleep Number Corp Form 10-K for the year ended January 1, 2022 Form 10-Q for the period ended October 1, 2022 File No. 0-25121 Dear David Callen: We have completed our review of your filings. 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 Manufacturing

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United States securities and exchange commission logo
January 17, 2023
David Callen
Executive Vice President and Chief Financial Officer
Sleep Number Corp
1001 Third Avenue South
Minneapolis, Minnesota 55404
Re:Sleep Number Corp
Form 10-K for the year ended January 1, 2022
Form 10-Q for the period ended October 1, 2022
File No. 0-25121
Dear David Callen:
            We have completed our review of your filings.  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 Manufacturing