SEC Company Response from Barnes & Noble Education, Inc. (BNED) (CIK 0001634117) (BNED) — Jun 8, 2017
Barnes & Noble Education, Inc. (BNED) (CIK 0001634117)
Date: June 8, 2017 · CIK: 0001634117 · Accession: 0001634117-17-000061
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-37499
Referenced dates: May 25, 2017
Letter
Via Edgar Filing as correspondence United States Securities and Exchange Commission Division of Corporation Finance Attention: Jennifer Thompson, Accounting Branch Chief Form 10-K for the Fiscal Year Ended April 30, 2016 Filed June 29, 2016 Form 10-Q for the Quarterly Period Ended January 28, 2017 Filed February 28, 2017 File No. 001-37499
Re: Barnes & Noble Education, Inc. (“we” or the “Company”)
Dear Ms. Thompson:
This letter is acknowledge receipt of the letter dated May 25, 2017, containing additional comments from the staff (the “Staff”) of the United States Securities and Exchange Commission with respect to the above referenced Form 10-K and Form 10-Q.
In your letter, you requested that we provide our response to each of the comments within 10 business days or tell you when we will provide you with our response. Pursuant to a telephonic exchange between Suzanne Hanselman, our outside counsel, and Sondra Snyder, of the Staff, we intend to provide you with our response on or before June 16, 2017.
If you have any questions or comments regarding the foregoing, please contact me at 908-991-2640.
Sincerely,
/s/ Barry Brover
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CORRESP 1 filename1.htm Document June 8, 2017 Via Edgar Filing as correspondence United States Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549 Attention: Jennifer Thompson, Accounting Branch Chief Re: Barnes & Noble Education, Inc. (“we” or the “Company”) Form 10-K for the Fiscal Year Ended April 30, 2016 Filed June 29, 2016 Form 10-Q for the Quarterly Period Ended January 28, 2017 Filed February 28, 2017 File No. 001-37499 Dear Ms. Thompson: This letter is acknowledge receipt of the letter dated May 25, 2017, containing additional comments from the staff (the “Staff”) of the United States Securities and Exchange Commission with respect to the above referenced Form 10-K and Form 10-Q. In your letter, you requested that we provide our response to each of the comments within 10 business days or tell you when we will provide you with our response. Pursuant to a telephonic exchange between Suzanne Hanselman, our outside counsel, and Sondra Snyder, of the Staff, we intend to provide you with our response on or before June 16, 2017. If you have any questions or comments regarding the foregoing, please contact me at 908-991-2640. Sincerely, /s/ Barry Brover Barry Brover Vice President, Chief Financial Officer Barnes & Noble Education, Inc. Cc: Sondra Snyder, Staff Accountant Suzanne Hanselman, Baker & Hostetler, LLC