SEC Comment Letter for Summer Infant, Inc. (CIK 0001314772) — Apr 28, 2022
Summer Infant, Inc. (CIK 0001314772)
Date: April 28, 2022 · CIK: 0001314772 · Accession: 0000000000-22-004551
AI Filing Summary & Sentiment
File numbers found in text: 001-33346
Letter
United States securities and exchange commission logo April 28, 2022 Stuart Noyes Chief Executive Officer Summer Infant, Inc. 1275 Park East Drive Woonsocket, Rhode Island 02895 Re:Summer Infant, Inc. Preliminary Proxy Statement on Schedule 14A Filed April 8, 2022 File No. 001-33346 Dear Mr. Noyes: We have limited our review of your filing to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Preliminary Proxy Statement on Schedule 14A filed on April 8, 2022 General 1.Please tell us why you have not included a proposal to approve, on an advisory (non- binding) basis, the compensation that may become payable to the named executive officers of Summer Infant in connection with the merger.
FirstName LastNameStuart Noyes Comapany NameSummer Infant, Inc. April 28, 2022 Page 2 FirstName LastName Stuart Noyes Summer Infant, Inc. April 28, 2022 Page 2 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 Thomas Jones, Staff Attorney, at 202-551-3602 or Jay Ingram, Legal Branch Chief, at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Elizabeth Fraser
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United States securities and exchange commission logo
April 28, 2022
Stuart Noyes
Chief Executive Officer
Summer Infant, Inc.
1275 Park East Drive
Woonsocket, Rhode Island 02895
Re:Summer Infant, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed April 8, 2022
File No. 001-33346
Dear Mr. Noyes:
We have limited our review of your filing to those issues we have addressed in our
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Preliminary Proxy Statement on Schedule 14A filed on April 8, 2022
General
1.Please tell us why you have not included a proposal to approve, on an advisory (non-
binding) basis, the compensation that may become payable to the named executive
officers of Summer Infant in connection with the merger.
FirstName LastNameStuart Noyes
Comapany NameSummer Infant, Inc.
April 28, 2022 Page 2
FirstName LastName
Stuart Noyes
Summer Infant, Inc.
April 28, 2022
Page 2
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 Thomas Jones, Staff Attorney, at 202-551-3602 or Jay Ingram, Legal
Branch Chief, at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Elizabeth Fraser