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
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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