SEC Comment Letter for Summer Infant, Inc. (CIK 0001314772) — May 12, 2022
Summer Infant, Inc. (CIK 0001314772)
Date: May 12, 2022 · CIK: 0001314772 · Accession: 0000000000-22-005235
AI Filing Summary & Sentiment
File numbers found in text: 001-33346
Letter
United States securities and exchange commission logo May 12, 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 completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Elizabeth Fraser
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United States securities and exchange commission logo
May 12, 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 completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Elizabeth Fraser