SEC Company Response from Summer Infant, Inc. (CIK 0001314772) — May 6, 2022
Summer Infant, Inc. (CIK 0001314772)
Date: May 6, 2022 · CIK: 0001314772 · Accession: 0001104659-22-057020
AI Filing Summary & Sentiment
File numbers found in text: 001-33346
Referenced dates: April 28, 2022
Letter
May 6, 2022
Via EDGAR Submission
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Thomas Jones, Staff Attorney
Jay Ingram, Legal Branch Chief
Re: Summer Infant, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed April 8, 2022
File No. 001-33346
Gentlemen:
Summer Infant, Inc. (the “Company”) previously filed the Preliminary Proxy Statement on Schedule 14A with the Securities and Exchange Commission (the “SEC”) on April 8, 2022 (the “Preliminary Proxy Statement”).
On behalf of the Company, we are writing to respond to the comment set forth in the comment letter from the staff of the SEC (the “Staff”) dated April 28, 2022. The Company’s response below corresponds to the caption of the comment (which is reproduced below in bold). Simultaneously with the submission of this letter, the Company is filing a revised Preliminary Proxy Statement in response to the Staff’s comment.
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 (nonbinding) basis, the compensation that may become payable to the named executive officers of Summer Infant in connection with the merger.
Response: In response to the Staff’s comment, the Company has revised its disclosure to include the proposal to approve, on an advisory (nonbinding) basis, the compensation that may become payable to the named executive officers of the Company in connection with the merger.
* * * * * * * * *
Should you have any questions relating to the foregoing, please feel free to contact the undersigned at (617) 310 6237 or frasere@gtlaw.com.
Very truly yours,
/s/ Elizabeth W. Fraser
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CORRESP
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May 6, 2022
Via EDGAR Submission
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Thomas Jones, Staff Attorney
Jay Ingram, Legal Branch Chief
Re:
Summer Infant, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed April 8, 2022
File No. 001-33346
Gentlemen:
Summer Infant, Inc. (the “Company”)
previously filed the Preliminary Proxy Statement on Schedule 14A with the Securities and Exchange Commission (the “SEC”)
on April 8, 2022 (the “Preliminary Proxy Statement”).
On behalf of the Company, we
are writing to respond to the comment set forth in the comment letter from the staff of the SEC (the “Staff”) dated
April 28, 2022. The Company’s response below corresponds to the caption of the comment (which is reproduced below in bold). Simultaneously
with the submission of this letter, the Company is filing a revised Preliminary Proxy Statement in response to the Staff’s comment.
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 (nonbinding) basis,
the compensation that may become payable to the named executive officers of Summer Infant in connection with the merger.
Response: In response to the Staff’s
comment, the Company has revised its disclosure to include the proposal to approve, on an advisory (nonbinding) basis, the compensation
that may become payable to the named executive officers of the Company in connection with the merger.
* * * * * * * * *
Should you have any questions
relating to the foregoing, please feel free to contact the undersigned at (617) 310 6237 or frasere@gtlaw.com.
Very truly yours,
/s/ Elizabeth W. Fraser
Elizabeth W. Fraser, Esq.
cc: Stuart Noyes, Summer Infant, Inc.