SEC Company Response from NEIGHBORHOOD INTELLIGENCE, (NXH) — Jan 7, 2026
NEIGHBORHOOD INTELLIGENCE, INC.
Date: Jan. 7, 2026 · CIK: 0001130713 · Accession: 0001130713-26-000004
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41850
Referenced dates: January 2, 2026
Letter
Document Bed Bath & Beyond, Inc. 433 W. Ascension Way, 3rd Floor Murray, Utah 84123 January 7, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, NE Washington, D.C. 20549 Attn: Keira Nakada and Lyn Shenk Re: Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-41850 Dear Ms. Nakada and Mr. Shenk: We respectfully set forth below our response to the comment of the staff (the “ Staff ”) of the Securities and Exchange Commission (the “ Commission ”) communicated in its letter addressed to Adrianne Lee, President and Chief Financial Officer of Bed Bath & Beyond, Inc. f/k/a Beyond, Inc. (“ we ,” “ us ,” “ our ,” or the “ Company ”), dated January 2, 2026. For ease of reference, the Staff’s comment is reproduced below in bold and italics, and is followed by the Company’s response. Form 10-K for Fiscal Year Ended December 31, 2024 Notes to Consolidated Financial Statements 25. Business Segments, page 81 Staff Comment : 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. Company Response : We respectfully acknowledge the Staff’s comment and confirm that the CODM utilizes operating income (loss) to evaluate income generated from segment resources. In future filings, the Company confirms that it will accurately name and describe the measures the CODM utilizes to evaluate income generated from segment resources. * * * * * If you would like to discuss the above response or any other matter, please contact me at (612) 804 -0133. Sincerely, /s/ ADRIANNE LEE Adrianne Lee President and Chief Financial Officer Bed Bath & Beyond, Inc. CC (via email): Melissa Smith, General Counsel and Corporate Secretary Benjamin Cohen, Latham & Watkins LLP Eric Swibel, Latham & Watkins LLP
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CORRESP 1 filename1.htm Document Bed Bath & Beyond, Inc. 433 W. Ascension Way, 3rd Floor Murray, Utah 84123 January 7, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, NE Washington, D.C. 20549 Attn: Keira Nakada and Lyn Shenk Re: Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-41850 Dear Ms. Nakada and Mr. Shenk: We respectfully set forth below our response to the comment of the staff (the “ Staff ”) of the Securities and Exchange Commission (the “ Commission ”) communicated in its letter addressed to Adrianne Lee, President and Chief Financial Officer of Bed Bath & Beyond, Inc. f/k/a Beyond, Inc. (“ we ,” “ us ,” “ our ,” or the “ Company ”), dated January 2, 2026. For ease of reference, the Staff’s comment is reproduced below in bold and italics, and is followed by the Company’s response. Form 10-K for Fiscal Year Ended December 31, 2024 Notes to Consolidated Financial Statements 25. Business Segments, page 81 Staff Comment : 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. Company Response : We respectfully acknowledge the Staff’s comment and confirm that the CODM utilizes operating income (loss) to evaluate income generated from segment resources. In future filings, the Company confirms that it will accurately name and describe the measures the CODM utilizes to evaluate income generated from segment resources. * * * * * If you would like to discuss the above response or any other matter, please contact me at (612) 804 -0133. Sincerely, /s/ ADRIANNE LEE Adrianne Lee President and Chief Financial Officer Bed Bath & Beyond, Inc. CC (via email): Melissa Smith, General Counsel and Corporate Secretary Benjamin Cohen, Latham & Watkins LLP Eric Swibel, Latham & Watkins LLP