SEC Comment Letter 0000000000-23-001792 to Smartbird, Inc. (BIRD)
Smartbird, Inc.
Date: Feb. 23, 2023 · CIK: 0001653909 · Accession: 0000000000-23-001792
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File numbers found in text: 001-40963
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United States securities and exchange commission logo
February 23, 2023
Michael Bufano
Chief Financial Officer
Allbirds, Inc.
730 Montgomery Street
San Francisco , CA 94111
Re:Allbirds, Inc.
Form 10-K for the Fiscal Year Ended December, 31, 2021
File No. 001-40963
Dear Michael Bufano:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing