SEC Comment Letter for NEIGHBORHOOD INTELLIGENCE, (NXH) — Jan 2, 2026
NEIGHBORHOOD INTELLIGENCE, INC.
Date: Jan. 2, 2026 · CIK: 0001130713 · Accession: 0000000000-26-000013
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41850
Letter
January 2, 2026 Adrianne Lee President and Chief Financial Officer Bed Bath & Beyond, Inc. 433 W. Ascension Way, 3rd Floor Murray, UT 84123 Re:Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-41850 Dear Adrianne Lee: We have reviewed your December 8, 2025 response to our comment letter and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 18, 2025 letter. Form 10-K for Fiscal Year Ended December 31, 2024 Notes to Consolidated Financial Statements 25. Business Segments, page 81 1.Your response to prior comment 2 appears to indicate that your CODM utilizes “adjusted” operating income (loss), rather than operating income (loss), to evaluate income generated from segment resources. Please confirm that you will accurately name and describe the measures CODM utilizes to evaluate income generated from segment resources in your future filings.
January 2, 2026 Page 2 Please contact Keira Nakada at 202-551-3659 or Lyn Shenk at 202-551-3380 if you have any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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January 2, 2026
Adrianne Lee
President and Chief Financial Officer
Bed Bath & Beyond, Inc.
433 W. Ascension Way, 3rd Floor
Murray, UT 84123
Re:Bed Bath & Beyond, Inc.
Form 10-K for Fiscal Year Ended December 31, 2024
File No. 001-41850
Dear Adrianne Lee:
We have reviewed your December 8, 2025 response to our comment letter and have
the following comment(s).
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Unless we note otherwise, any references to prior comments are to comments in our
November 18, 2025 letter.
Form 10-K for Fiscal Year Ended December 31, 2024
Notes to Consolidated Financial Statements
25. Business Segments, page 81
1.Your response to prior comment 2 appears to indicate that your CODM utilizes
“adjusted” operating income (loss), rather than operating income (loss), to evaluate
income generated from segment resources. Please confirm that you will accurately
name and describe the measures CODM utilizes to evaluate income generated from
segment resources in your future filings.
January 2, 2026
Page 2
Please contact Keira Nakada at 202-551-3659 or Lyn Shenk at 202-551-3380 if you
have any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services