SEC Comment Letter 0000000000-24-000043 to MANHATTAN ASSOCIATES INC (MANH) (CIK 0001056696) (MANH)
MANHATTAN ASSOCIATES INC (MANH) (CIK 0001056696)
Date: Jan. 2, 2024 · CIK: 0001056696 · Accession: 0000000000-24-000043
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File numbers found in text: 000-23999
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United States securities and exchange commission logo
January 2, 2024
Dennis Story
Chief Financial Officer
Manhattan Associates, Inc.
2300 Windy Ridge Parkway, Tenth Floor
Atlanta, Georgia 30339
Re:Manhattan Associates, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 000-23999
Dear Dennis Story:
We have completed our review of your filing. 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 Technology
cc: Linda Pinne