Correspondence 0001193125-24-137953 from Barnes & Noble Education, Inc. (BNED) (CIK 0001634117) (BNED)
Barnes & Noble Education, Inc. (BNED) (CIK 0001634117)
Date: May 14, 2024 · CIK: 0001634117 · Accession: 0001193125-24-137953
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-278799
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Attention: Re: Barnes & Noble Education, Inc. Registration Statement on Form S-1 Filed May 9, 2024 File No. 333-278799
Dear Mr. King and Ms. Pandit:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-278799) of Barnes & Noble Education, Inc., filed with the Securities and Exchange Commission on April 18, 2024 and amended on May 9, 2024 (as amended, the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 4:15 p.m., Eastern Time, on May 14, 2024 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Paul Hastings LLP, by calling Sean M. Donahue at (202) 551-1704.
Very truly yours,
Barnes & Noble Education, Inc.
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CORRESP 1 filename1.htm CORRESP Barnes & Noble Education, Inc. 120 Mountain View Blvd Basking Ridge, NJ 07920 May 14, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Dietrich King Ms. Rucha Pandit Re: Barnes & Noble Education, Inc. Registration Statement on Form S-1 Filed May 9, 2024 File No. 333-278799 Dear Mr. King and Ms. Pandit: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-278799) of Barnes & Noble Education, Inc., filed with the Securities and Exchange Commission on April 18, 2024 and amended on May 9, 2024 (as amended, the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 4:15 p.m., Eastern Time, on May 14, 2024 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Paul Hastings LLP, by calling Sean M. Donahue at (202) 551-1704. Very truly yours, Barnes & Noble Education, Inc. By: /s/ Michael P. Huseby Michael P. Huseby Chief Executive Officer CC: Michael C. Miller, Barnes & Noble Education, Inc. Sean M. Donahue, Paul Hastings LLP