SEC Comment Letter 0000000000-24-013960 to Barnes & Noble Education, Inc. (BNED) (CIK 0001634117) (BNED)
Barnes & Noble Education, Inc. (BNED) (CIK 0001634117)
Date: Dec. 18, 2024 · CIK: 0001634117 · Accession: 0000000000-24-013960
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283738
Letter
December 18, 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 December 11, 2024 File No. 333-283738 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 Rucha Pandit at 202-551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Christina Pearson
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December 18, 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 December 11, 2024
File No. 333-283738
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 Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Christina Pearson