SEC Company Response from NEIGHBORHOOD INTELLIGENCE, (NXH) — Jan 28, 2026
NEIGHBORHOOD INTELLIGENCE, INC.
Date: Jan. 28, 2026 · CIK: 0001130713 · Accession: 0001140361-26-002700
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292622
Letter
Re:
BED BATH & BEYOND, INC. 433 W. Ascension Way, 3 rd Floor Murray, Utah 84123
January 28, 2026
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010
Bed Bath & Beyond, Inc.
Registration Statement on Form S-4 File No. 333-292622
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the above-referenced registration statement on Form S-4 (the “ Registration Statement ”) of Bed Bath & Beyond, Inc., so that such Registration Statement will be declared effective as of 5:00 p.m. Eastern Time on January 30, 2026, or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623 or, in his absence, Lindsey Mills at (212) 906-1890.
Thank you for your assistance in this matter.
Very truly yours,
BED BATH & BEYOND, INC.
Show Raw Text
CORRESP 1 filename1.htm BED BATH & BEYOND, INC. 433 W. Ascension Way, 3 rd Floor Murray, Utah 84123 January 28, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Re: Bed Bath & Beyond, Inc. Registration Statement on Form S-4 File No. 333-292622 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the above-referenced registration statement on Form S-4 (the “ Registration Statement ”) of Bed Bath & Beyond, Inc., so that such Registration Statement will be declared effective as of 5:00 p.m. Eastern Time on January 30, 2026, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623 or, in his absence, Lindsey Mills at (212) 906-1890. Thank you for your assistance in this matter. Very truly yours, BED BATH & BEYOND, INC. By: /s/ Melissa H. Smith Name: Melissa H. Smith Title: General Counsel and Corporate Secretary