SEC Comment Letter 0000000000-24-003107 to 1 800 FLOWERS COM INC (FLWS) (CIK 0001084869) (FLWS)
1 800 FLOWERS COM INC (FLWS) (CIK 0001084869)
Date: March 21, 2024 · CIK: 0001084869 · Accession: 0000000000-24-003107
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File numbers found in text: 000-26841
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United States securities and exchange commission logo
March 21, 2024
William Shea
Senior Vice President, Treasurer and Chief Financial Officer
1-800-FLOWERS.COM, Inc.
Two Jericho Plaza, Suite 200
Jericho, NY 11753
Re:1-800-FLOWERS.COM, Inc.
Form 10-K for Fiscal Year Ended July 2, 2023
File No. 000-26841
Dear William Shea:
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 Trade & Services