SEC Company Response from Bob's Discount Furniture, (BOBS) — Jan 30, 2026
Bob's Discount Furniture, Inc.
Date: Jan. 30, 2026 · CIK: 0002085187 · Accession: 0001628280-26-004316
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Reasoning
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Document Bob’s Discount Furniture, Inc. 434 Tolland Turnpike Manchester, CT 06042 January 30, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Nicholas Nalbantian Donald Field Ta Tanisha Meadows Rufus Decker Re: Bob’s Discount Furniture, Inc. Registration Statement on Form S-1 (File No. 333- 292627) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bob’s Discount Furniture, Inc., a Delaware corporation (the “ Company ”), hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 1:00 p.m. Eastern Time on January 30, 2026, or as soon as possible thereafter. The Company hereby authorizes Rachel D. Phillips and Craig E. Marcus of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration. Please call Rachel D. Phillips or Craig E. Marcus of Ropes & Gray LLP, counsel to the Company, at (212) 841-8857 or (617) 951-7802 as soon as the registration statement has been declared effective. [ Signature page follows ] Very truly yours, BOB’S DISCOUNT FURNITURE, INC. By: /s/ Carl Lukach Name: Carl Lukach Title: Chief Financial Officer, Executive Vice President and Treasurer [ Signature Page to Acceleration Request ]
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CORRESP 1 filename1.htm Document Bob’s Discount Furniture, Inc. 434 Tolland Turnpike Manchester, CT 06042 January 30, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Nicholas Nalbantian Donald Field Ta Tanisha Meadows Rufus Decker Re: Bob’s Discount Furniture, Inc. Registration Statement on Form S-1 (File No. 333- 292627) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bob’s Discount Furniture, Inc., a Delaware corporation (the “ Company ”), hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 1:00 p.m. Eastern Time on January 30, 2026, or as soon as possible thereafter. The Company hereby authorizes Rachel D. Phillips and Craig E. Marcus of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration. Please call Rachel D. Phillips or Craig E. Marcus of Ropes & Gray LLP, counsel to the Company, at (212) 841-8857 or (617) 951-7802 as soon as the registration statement has been declared effective. [ Signature page follows ] Very truly yours, BOB’S DISCOUNT FURNITURE, INC. By: /s/ Carl Lukach Name: Carl Lukach Title: Chief Financial Officer, Executive Vice President and Treasurer [ Signature Page to Acceleration Request ]