SEC Comment Letter for NEIGHBORHOOD INTELLIGENCE, (NXH) — Jan 15, 2026
NEIGHBORHOOD INTELLIGENCE, INC.
Date: Jan. 15, 2026 · CIK: 0001130713 · Accession: 0000000000-26-000594
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Reasoning
File numbers found in text: 333-292622
Letter
January 15, 2026 Marcus A. Lemonis Chief Executive Officer BED BATH & BEYOND, INC. 433 W. Ascension Way, 3rd Floor Murray, Utah 84123 Re:BED BATH & BEYOND, INC. Registration Statement on Form S-4 Filed January 8, 2026 File No. 333-292622 Dear Marcus A. Lemonis: 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Benjamin Cohen
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January 15, 2026
Marcus A. Lemonis
Chief Executive Officer
BED BATH & BEYOND, INC.
433 W. Ascension Way, 3rd Floor
Murray, Utah 84123
Re:BED BATH & BEYOND, INC.
Registration Statement on Form S-4
Filed January 8, 2026
File No. 333-292622
Dear Marcus A. Lemonis:
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 Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Benjamin Cohen