SEC Comment Letter 0000000000-25-005319 to Hanesbrands Inc. (CIK 0001359841)
Hanesbrands Inc. (CIK 0001359841)
Date: May 19, 2025 · CIK: 0001359841 · Accession: 0000000000-25-005319
AI Filing Summary & Sentiment
File numbers found in text: 001-32891
Letter
May 19, 2025 M. Scott Lewis Chief Financial Officer and Chief Accounting Officer Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, North Carolina 27105 Re:Hanesbrands Inc. Form 10-K for Fiscal Year Ended December 28, 2024 Form 8-K Furnished February 13, 2025 File No. 001-32891 Dear M. Scott Lewis: We have limited our review of your filings to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 8-K Furnished February 13, 2025 Exhibit 99.1 Table 6-A, page 15 1.You appear to present here and Tables 1-B and 2-A in exhibit 99.3, as well as Table 6-A of your Form 8-K furnished May 8, 2025, a full non-GAAP income statement that gives undue prominence to the non-GAAP measures presented therein. Please either eliminate, or revise as appropriate, to be in compliance with Questions 100.05 and 102.10(c) of Non-GAAP Financial Measures Compliance and Disclosure Interpretations. If you choose to revise, please provide us your proposed disclosure revisions and revise to clearly label any presentations that include non-GAAP measures as non-GAAP and not merely "as adjusted" such as in Table 1-B of Exhibit 99.3. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments,
May 19, 2025 Page 2 action or absence of action by the staff. Please contact Stephen Kim at 202-551-3291 or Doug Jones at 202-551-3309 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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May 19, 2025
M. Scott Lewis
Chief Financial Officer and Chief Accounting Officer
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, North Carolina 27105
Re:Hanesbrands Inc.
Form 10-K for Fiscal Year Ended December 28, 2024
Form 8-K Furnished February 13, 2025
File No. 001-32891
Dear M. Scott Lewis:
We have limited our review of your filings to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 8-K Furnished February 13, 2025
Exhibit 99.1
Table 6-A, page 15
1.You appear to present here and Tables 1-B and 2-A in exhibit 99.3, as well as Table
6-A of your Form 8-K furnished May 8, 2025, a full non-GAAP income statement
that gives undue prominence to the non-GAAP measures presented therein. Please
either eliminate, or revise as appropriate, to be in compliance with Questions 100.05
and 102.10(c) of Non-GAAP Financial Measures Compliance and Disclosure
Interpretations. If you choose to revise, please provide us your proposed disclosure
revisions and revise to clearly label any presentations that include non-GAAP
measures as non-GAAP and not merely "as adjusted" such as in Table 1-B of Exhibit
99.3.
In closing, we remind you that the company and its management are responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review, comments,
May 19, 2025
Page 2
action or absence of action by the staff.
Please contact Stephen Kim at 202-551-3291 or Doug Jones at 202-551-3309 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services