SEC Comment Letter 0000000000-24-008100 to Barnes & Noble Education, Inc. (BNED) (CIK 0001634117) (BNED)
Barnes & Noble Education, Inc. (BNED) (CIK 0001634117)
Date: July 17, 2024 · CIK: 0001634117 · Accession: 0000000000-24-008100
AI Filing Summary & Sentiment
File numbers found in text: 333-280775
Letter
July 17, 2024 Michael Miller Chief Legal Officer Barnes & Noble Education, Inc. 120 Mountain View Blvd Basking Ridge, NJ 07920 Re:Barnes & Noble Education, Inc. Registration Statement on Form S-3 Filed July 12, 2024 File No. 333-280775 Dear Michael Miller: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jenna Hough at 202-551-3063 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Jim Masetti
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July 17, 2024
Michael Miller
Chief Legal Officer
Barnes & Noble Education, Inc.
120 Mountain View Blvd
Basking Ridge, NJ 07920
Re:Barnes & Noble Education, Inc.
Registration Statement on Form S-3
Filed July 12, 2024
File No. 333-280775
Dear Michael Miller:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jenna Hough at 202-551-3063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Jim Masetti