SEC Comment Letter for TUESDAY MORNING — May 27, 2021
TUESDAY MORNING CORP/DE (TUEMQ) (CIK 0000878726)
Date: May 27, 2021 · CIK: 0000878726 · Accession: 0000000000-21-006654
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File numbers found in text: 333-256315
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United States securities and exchange commission logo
May 27, 2021
Fred Hand
Chief Executive Officer
Tuesday Morning Corp.
6250 LBJ Freeway
Dallas, Texas 75240
Re:Tuesday Morning Corp.
Registration Statement on Form S-1
Filed May 20, 2021
File No. 333-256315
Dear Mr. Hand:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Scott Anderegg at 202-552-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services