SEC Comment Letter 0000000000-24-010255 to Barnes & Noble Education, Inc. (BNED) (CIK 0001634117) (BNED)
Barnes & Noble Education, Inc. (BNED) (CIK 0001634117)
Date: Sept. 11, 2024 · CIK: 0001634117 · Accession: 0000000000-24-010255
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281930
Letter
September 11, 2024 Jonathan Shar Chief Executive 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 September 3, 2024 File No. 333-281930 Dear Jonathan Shar: 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 Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Christina F. Pearson
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September 11, 2024
Jonathan Shar
Chief Executive 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 September 3, 2024
File No. 333-281930
Dear Jonathan Shar:
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 Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Christina F. Pearson