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
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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