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SEC Company Response from TUESDAY MORNING — Jun 10, 2021

TUESDAY MORNING CORP/DE (TUEMQ) (CIK 0000878726)
Date: June 10, 2021 · CIK: 0000878726 · Accession: 0001104659-21-079223

AI Filing Summary & Sentiment

File numbers found in text: 333-256315

Date
June 10, 2021
Author
TUESDAY MORNING CORPORATION
Form
CORRESP
Company
TUESDAY MORNING CORP/DE (TUEMQ) (CIK 0000878726)

Letter

Re: Tuesday Morning Corporation (the “Company”)

June 10, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Scott Anderegg

Registration Statement on Form S-1 (the “Registration Statement”)

File No. 333-256315

Ladies and Gentlemen:

On behalf of Tuesday Morning Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the Registration Statement be declared effective at 2:00 p.m., Eastern Time, on Monday, June 14, 2021, or as soon as practicable thereafter.

The Company respectfully requests that you notify Eric A. Koontz of Troutman Pepper Hamilton Sanders LLP by a telephone call to (404) 885-3309 of such effectiveness.

Very truly yours,
TUESDAY MORNING CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

June 10, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Scott Anderegg

 Re: Tuesday Morning Corporation (the “Company”)

Registration Statement on Form S-1 (the “Registration
Statement”)

File No. 333-256315

Ladies and Gentlemen:

On behalf of Tuesday Morning
Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 under the Securities Act of
1933, as amended, that the Registration Statement be declared effective at 2:00 p.m., Eastern Time, on Monday, June 14, 2021, or
as soon as practicable thereafter.

The Company respectfully requests
that you notify Eric A. Koontz of Troutman Pepper Hamilton Sanders LLP by a telephone call to (404) 885-3309 of such effectiveness.

  Very truly yours,

  TUESDAY MORNING CORPORATION

  By:
  /s/
Bridgett C. Zeterberg

  Name:
  Bridgett
C. Zeterberg

  Title:
  Executive Vice President, Human Resources, General Counsel and Corporate Secretary

    Tuesday Morning | 6250 LBJ Freeway, Dallas, TX 75240 | Tel. 800.457.0099 |