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SEC Comment Letter 0000000000-24-005482 to Barnes & Noble Education, Inc. (BNED) (CIK 0001634117) (BNED)

Barnes & Noble Education, Inc. (BNED) (CIK 0001634117)
Date: May 14, 2024 · CIK: 0001634117 · Accession: 0000000000-24-005482

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File numbers found in text: 001-37499

Date
May 14, 2024
Author
Michael Huseby
Form
UPLOAD
Company
Barnes & Noble Education, Inc. (BNED) (CIK 0001634117)

Letter

United States securities and exchange commission logo May 14, 2024 Michael Huseby Chief Executive Officer Barnes & Noble Education, Inc. 120 Mountain View Blvd Basking Ridge, NJ 07920 Re:Barnes & Noble Education, Inc. Preliminary Proxy Statement on Schedule 14A Filed April 23, 2024 File No. 001-37499 Dear Michael Huseby: 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 Trade & Services cc: Sean Donahue

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United States securities and exchange commission logo
May 14, 2024
Michael Huseby
Chief Executive Officer
Barnes & Noble Education, Inc.
120 Mountain View Blvd
Basking Ridge, NJ 07920
Re:Barnes & Noble Education, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed April 23, 2024
File No. 001-37499
Dear Michael Huseby:
            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 Trade & Services
cc:       Sean Donahue