SEC Comment Letter 0000000000-23-008044 to Hanesbrands Inc. (CIK 0001359841)
Hanesbrands Inc. (CIK 0001359841)
Date: July 27, 2023 · CIK: 0001359841 · Accession: 0000000000-23-008044
AI Filing Summary & Sentiment
File numbers found in text: 001-32891
Letter
United States securities and exchange commission logo July 27, 2023 Stephen Bratspies Chief Executive Officer Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 Re:Hanesbrands Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Item 2.02 Forms 8-K filed February 2, 2023 and May 3, 2023 Response dated July 18, 2023 File No. 001-32891 Dear Stephen Bratspies: We have reviewed your July 18, 2023 response to our comment letter and have the following 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. Unless we note otherwise, our references to prior comments are to comments in our July 5, 2023 letter. Item 2.02 Form 8-K filed February 2, 2023 Exhibit 99.1, page 3 1.We read your response to comment 2. Please provide us your proposed disclosure revisions. 2.We read your response to comment 3. We continue to believe your non-GAAP adjustments to remove non-cash reserves recorded related to deferred taxes result in an individually-tailored income tax recognition method. Please revise your non-GAAP presentations to omit them.
FirstName LastNameStephen Bratspies Comapany NameHanesbrands Inc. July 27, 2023 Page 2 FirstName LastName Stephen Bratspies Hanesbrands Inc. July 27, 2023 Page 2 You may contact Blaise Rhodes at 202-551-3774 or Rufus Decker at 202-551-3769 if you have questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
July 27, 2023
Stephen Bratspies
Chief Executive Officer
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
Re:Hanesbrands Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Item 2.02 Forms 8-K filed February 2, 2023 and May 3, 2023
Response dated July 18, 2023
File No. 001-32891
Dear Stephen Bratspies:
We have reviewed your July 18, 2023 response to our comment letter and have the
following 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. Unless we note otherwise, our references to prior comments are to comments in our
July 5, 2023 letter.
Item 2.02 Form 8-K filed February 2, 2023
Exhibit 99.1, page 3
1.We read your response to comment 2. Please provide us your proposed disclosure
revisions.
2.We read your response to comment 3. We continue to believe your non-GAAP
adjustments to remove non-cash reserves recorded related to deferred taxes result in an
individually-tailored income tax recognition method. Please revise your non-GAAP
presentations to omit them.
FirstName LastNameStephen Bratspies
Comapany NameHanesbrands Inc.
July 27, 2023 Page 2
FirstName LastName
Stephen Bratspies
Hanesbrands Inc.
July 27, 2023
Page 2
You may contact Blaise Rhodes at 202-551-3774 or Rufus Decker at 202-551-3769 if
you have questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services