SEC Company Response from NEIGHBORHOOD INTELLIGENCE, (NXH) — Nov 26, 2025
NEIGHBORHOOD INTELLIGENCE, INC.
Date: Nov. 26, 2025 · CIK: 0001130713 · Accession: 0001140361-25-043590
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290763
Letter
VIA EDGAR Division of Corporation Finance Attention: Kate Beukenkamp Re: Bed Bath & Beyond, Inc. Registration Statement on Form S-3 File No. 333-290763
Dear Ms. Beukenkamp:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bed Bath & Beyond, Inc. (the “Company”) hereby respectfully requests that the U.S. Securities and Exchange Commission take appropriate action to declare the above-referenced Registration Statement on Form S-3 (File No. 333-290763) to become effective on December 3, 2025 at 4:30 p.m., Eastern Time, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with Todd M. Kaye of Bryan Cave Leighton Paisner LLP, counsel to the Company, at (314) 259-2194. The Company hereby authorizes Mr. Kaye to orally modify or withdraw this request for acceleration.
[Signature Page Follows]
Very truly yours,
BED BATH & BEYOND, INC.
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Bed Bath & Beyond, Inc.
433 W. Ascension Way, 3rd Floor
Murray, Utah 84123
VIA EDGAR
November 26, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Kate Beukenkamp
Re:
Bed Bath & Beyond, Inc.
Registration Statement on Form S-3
File No. 333-290763
Dear Ms. Beukenkamp:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bed Bath & Beyond, Inc. (the “Company”) hereby respectfully requests that
the U.S. Securities and Exchange Commission take appropriate action to declare the above-referenced Registration Statement on Form S-3 (File No. 333-290763) to become effective
on December 3, 2025 at 4:30 p.m., Eastern Time, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with Todd M. Kaye of Bryan Cave Leighton Paisner
LLP, counsel to the Company, at (314) 259-2194. The Company hereby authorizes Mr. Kaye to orally modify or withdraw this request for acceleration.
[Signature Page Follows]
Very truly yours,
BED BATH & BEYOND, INC.
/s/ Melissa H. Smith
Melissa H. Smith
General Counsel and Corporate Secretary
cc:
Adrianne B. Lee, President and Chief Financial Officer
Todd M. Kaye, Bryan Cave Leighton Paisner LLP