Correspondence 0001193125-24-218407 from Barnes & Noble Education, Inc. (BNED) (CIK 0001634117) (BNED)
Barnes & Noble Education, Inc. (BNED) (CIK 0001634117)
Date: Sept. 13, 2024 · CIK: 0001634117 · Accession: 0001193125-24-218407
AI Filing Summary & Sentiment
Reasoning
Letter
Barnes & Noble Education, Inc.
120 Mountainview Blvd.
Basking Ridge, NJ 07920
September 13, 2024
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0409
Attention: Cara Wirth
RE: Barnes & Noble Education, Inc.
Registration Statement on Form S-3
File No. 333- 281930
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Barnes & Noble Education, Inc. (the “Company”) hereby requests that the effective date of the above-captioned registration statement on Form S-3 (the “Registration Statement”), be accelerated to 5:00 p.m., Eastern Time, on September 17, 2024 or as soon thereafter as may be practicable or at such later time as the Company may orally request via telephone call to the staff of the Securities and Exchange Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with Christina F. Pearson of Pillsbury Winthrop Shaw Pittman LLP, at (650) 233-4756, or in her absence, Jim Masetti of Pillsbury Winthrop Shaw Pittman LLP at (650) 233-4754.
Very truly yours,
Barnes & Noble Education, Inc.
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CORRESP 1 filename1.htm CORRESP Barnes & Noble Education, Inc. 120 Mountainview Blvd. Basking Ridge, NJ 07920 September 13, 2024 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-0409 Attention: Cara Wirth RE: Barnes & Noble Education, Inc. Registration Statement on Form S-3 File No. 333- 281930 Request for Acceleration of Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Barnes & Noble Education, Inc. (the “Company”) hereby requests that the effective date of the above-captioned registration statement on Form S-3 (the “Registration Statement”), be accelerated to 5:00 p.m., Eastern Time, on September 17, 2024 or as soon thereafter as may be practicable or at such later time as the Company may orally request via telephone call to the staff of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with Christina F. Pearson of Pillsbury Winthrop Shaw Pittman LLP, at (650) 233-4756, or in her absence, Jim Masetti of Pillsbury Winthrop Shaw Pittman LLP at (650) 233-4754. Very truly yours, Barnes & Noble Education, Inc. By: /s/ Michael Miller Michael Miller Chief Legal Officer