Correspondence 0001193125-24-133468 from Xponential Fitness, Inc. (XPOF)
Xponential Fitness, Inc.
Date: May 7, 2024 · CIK: 0001802156 · Accession: 0001193125-24-133468
AI Filing Summary & Sentiment
File numbers found in text: 001-40638
Referenced dates: April 23, 2024
Letter
Via EDGAR Submission Division of Corporation Finance Office of Trade & Services Washington, D.C. 20549 Re: Xponential Fitness, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-40638
Dear Ms. Chaudhry and Mr. Jones:
Xponential Fitness, Inc., a Delaware corporation (the “Company”), submits to the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) this response to the comments contained in the Staff’s letter, dated April 23, 2024 (the “Comment Letter”), with respect to the above-referenced Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2023 (the “Form 10-K”) (File No. 001-40638).
As was disclosed in its December 11, 2023 Form 8-K, the Company was contacted by the Commission with a request that the Company provide it with certain documents. This Form 8-K disclosure was provided in relation to press inquiries concerning a short seller report. The request for documents was issued by other Commission personnel.
We understand that you have now spoken with the relevant personnel concerning the subject matter of their inquiry. Because the focus of the inquiry and the Staff’s comment letter is overlapping, we believe it is most efficient and appropriate to respond to these duplicative requests in the pre-existing inquiry, and respectfully refer the Staff to the materials provided there.
The Company intends to continue its full cooperation with the SEC in this matter.
Sincerely,
/s/ Rick Zakhar
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CORRESP 1 filename1.htm CORRESP May 7, 2024 Via EDGAR Submission Ms. Aamira Chaudhry Mr. Doug Jones U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Re: Xponential Fitness, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-40638 Dear Ms. Chaudhry and Mr. Jones: Xponential Fitness, Inc., a Delaware corporation (the “Company”), submits to the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) this response to the comments contained in the Staff’s letter, dated April 23, 2024 (the “Comment Letter”), with respect to the above-referenced Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2023 (the “Form 10-K”) (File No. 001-40638). As was disclosed in its December 11, 2023 Form 8-K, the Company was contacted by the Commission with a request that the Company provide it with certain documents. This Form 8-K disclosure was provided in relation to press inquiries concerning a short seller report. The request for documents was issued by other Commission personnel. We understand that you have now spoken with the relevant personnel concerning the subject matter of their inquiry. Because the focus of the inquiry and the Staff’s comment letter is overlapping, we believe it is most efficient and appropriate to respond to these duplicative requests in the pre-existing inquiry, and respectfully refer the Staff to the materials provided there. The Company intends to continue its full cooperation with the SEC in this matter. Sincerely, /s/ Rick Zakhar Vice President of Legal Affairs – Corporate & Securities cc: John Meloun, Xponential Fitness, Inc.