Correspondence 0000827187-22-000069 from Sleep Number Corp (SNBR) (CIK 0000827187) (SNBR)
Sleep Number Corp (SNBR) (CIK 0000827187)
Date: Dec. 12, 2022 · CIK: 0000827187 · Accession: 0000827187-22-000069
AI Filing Summary & Sentiment
Referenced dates: December 6, 2022
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CORRESP 1 filename1.htm Document December 12, 2022 VIA EDGAR Charles Eastman Office of Manufacturing U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Re: Sleep Number Corporation Form 10-K for the Year Ended January 1, 2022 Form 10-Q for the Quarter Ended October 1, 2022 File No. 0-25121 Dear Mr. Eastman: This is in regards to the letter from the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”), dated December 6, 2022, regarding the Form 10-K for the fiscal year ended January 1, 2022 filed by Sleep Number Corporation (the “Company,” “we” or “our”), on March 1, 2022 (the “Form 10-K”) and the Form 10-Q for the quarter ended October 1, 2022 filed on November 8, 2022 (the "Form 10-Q"). Given certain Company staff travel and the intervening holidays, the Company requests an extension from December 20, 2022 to January 12, 2023 to submit its response to the Commission’s December 6, 2022 letter. This request is being made in connection with my recent call with you. We appreciate your flexibility. The Company plants to submit its response on or before January 12, 2023, but please contact me at David.Callen@sleepnumber.com or (763) 551-6151 if you have any questions or further comments in the meantime. Sincerely, Sleep Number Corporation /s/ David R. Callen By: David R. Callen, Sleep Number® setting 50 Its: Executive Vice President and Chief Financial Officer