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SEC Company Response from Bob's Discount Furniture, (BOBS) — Jan 30, 2026

Bob's Discount Furniture, Inc.
Date: Jan. 30, 2026 · CIK: 0002085187 · Accession: 0001628280-26-004317

Offering / Registration Process

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Document Type
Confidence
SEC Posture
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Reasoning

File numbers found in text: 333-292627

Date
January 30, 2026
Author
Brittany Collier
Form
CORRESP
Company
Bob's Discount Furniture, Inc.

Letter

Document J.P. Morgan Securities LLC 270 Park Avenue New York, New York 10017 Morgan Stanley & Co. LLC 1585 Broadway New York, New York 10036 RBC Capital Markets, LLC 200 Vesey Street, 8th Floor New York, New York 10281 UBS Securities LLC 11 Madison Avenue New York, New York 10010 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 Filed January 26, 2026, as amended File No. 333-292627 Acceleration Request Requested Date: January 30, 2026 Requested Time: 1:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as the representatives of the several underwriters (the “Representatives”), hereby join in the request of Bob’s Discount Furniture, Inc., a Delaware limited liability company (the “Company”), that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 1:00 p.m. Eastern Time, on January 30, 2026, or as soon thereafter as practicable, or at such other time thereafter as the Company or its outside counsel, Ropes & Gray LLP, may request by telephone to the staff of the Securities and Exchange Commission. Pursuant to Rule 460 under the Securities Act, we, as the Representatives, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned Representatives, hereby represent that we are in compliance and will comply, and have been informed by the other participating underwriters that they are in compliance and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the offering pursuant to the above-referenced Registration Statement and Preliminary Prospectus. [ Signature Page Follows ] Very truly yours, J.P. Morgan Securities LLC Morgan Stanley & Co. LLC RBC Capital Markets, LLC UBS Securities LLC As Representatives of the several Underwriters J.P. MORGAN SECURITIES LLC By: /s/ Brittany Collier Name: Brittany Collier Title: Managing Director MORGAN STANLEY & CO. LLC By: /s/ Jon Sierant Name: Jon Sierant Title: Managing Director RBC CAPITAL MARKETS, LLC By: /s/ Hugh Paisley Name: Hugh Paisley Title: Managing Director UBS SECURITIES LLC By: /s/ Alejandra Anzaldo Name: Alejandra Anzaldo Title: Director By: /s/ Matthew Noble Name: Matthew Noble Title: Associate Director [ Signature Page to Underwriters’ Acceleration Request Letter ]

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CORRESP
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 Document J.P. Morgan Securities LLC 270 Park Avenue New York, New York 10017 Morgan Stanley & Co. LLC 1585 Broadway New York, New York 10036 RBC Capital Markets, LLC 200 Vesey Street, 8th Floor New York, New York 10281 UBS Securities LLC 11 Madison Avenue New York, New York 10010 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 Filed January 26, 2026, as amended File No. 333-292627 Acceleration Request Requested Date: January 30, 2026 Requested Time: 1:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as the representatives of the several underwriters (the “Representatives”), hereby join in the request of Bob’s Discount Furniture, Inc., a Delaware limited liability company (the “Company”), that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 1:00 p.m. Eastern Time, on January 30, 2026, or as soon thereafter as practicable, or at such other time thereafter as the Company or its outside counsel, Ropes & Gray LLP, may request by telephone to the staff of the Securities and Exchange Commission. Pursuant to Rule 460 under the Securities Act, we, as the Representatives, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned Representatives, hereby represent that we are in compliance and will comply, and have been informed by the other participating underwriters that they are in compliance and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the offering pursuant to the above-referenced Registration Statement and Preliminary Prospectus. [ Signature Page Follows ] Very truly yours, J.P. Morgan Securities LLC Morgan Stanley & Co. LLC RBC Capital Markets, LLC UBS Securities LLC As Representatives of the several Underwriters J.P. MORGAN SECURITIES LLC By: /s/ Brittany Collier Name: Brittany Collier Title: Managing Director MORGAN STANLEY & CO. LLC By: /s/ Jon Sierant Name: Jon Sierant Title: Managing Director RBC CAPITAL MARKETS, LLC By: /s/ Hugh Paisley Name: Hugh Paisley Title: Managing Director UBS SECURITIES LLC By: /s/ Alejandra Anzaldo Name: Alejandra Anzaldo Title: Director By: /s/ Matthew Noble Name: Matthew Noble Title: Associate Director [ Signature Page to Underwriters’ Acceleration Request Letter ]