SEC Comment Letter 0000000000-23-004280 to SIGNA Sports United N.V. (CIK 0001869858)
SIGNA Sports United N.V. (CIK 0001869858)
Date: April 27, 2023 · CIK: 0001869858 · Accession: 0000000000-23-004280
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File numbers found in text: 001-41156
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United States securities and exchange commission logo
April 27, 2023
Alexander Johnstone
Chief Financial Officer
SIGNA Sports United N.V.
Kantstraße 164, Upper West
10623 Berlin, Federal Republic of Germany
Re:SIGNA Sports United N.V.
Form 20-F for Fiscal Year Ended September 30, 2022
Filed February 7, 2023
File No. 001-41156
Dear Alexander Johnstone:
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 Trade & Services