0001193125-24-137953.txt : 20240612 0001193125-24-137953.hdr.sgml : 20240612 20240514124526 ACCESSION NUMBER: 0001193125-24-137953 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240514 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Barnes & Noble Education, Inc. CENTRAL INDEX KEY: 0001634117 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 460599018 STATE OF INCORPORATION: DE FISCAL YEAR END: 0427 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 120 MOUNTAIN VIEW BOULEVARD CITY: BASKING RIDGE STATE: NJ ZIP: 07920 BUSINESS PHONE: 908-991-2665 MAIL ADDRESS: STREET 1: 120 MOUNTAIN VIEW BOULEVARD CITY: BASKING RIDGE STATE: NJ ZIP: 07920 CORRESP 1 filename1.htm CORRESP

Barnes & Noble Education, Inc.

120 Mountain View Blvd

Basking Ridge, NJ 07920

May 14, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:  

Mr. Dietrich King

 

Ms. Rucha Pandit

Re: Barnes & Noble Education, Inc.

Registration Statement on Form S-1

Filed May 9, 2024

File No. 333-278799

Dear Mr. King and Ms. Pandit:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-278799) of Barnes & Noble Education, Inc., filed with the Securities and Exchange Commission on April 18, 2024 and amended on May 9, 2024 (as amended, the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 4:15 p.m., Eastern Time, on May 14, 2024 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Paul Hastings LLP, by calling Sean M. Donahue at (202) 551-1704.

Very truly yours,

Barnes & Noble Education, Inc.

 

By:   /s/ Michael P. Huseby
 

Michael P. Huseby

Chief Executive Officer

 

CC:   

Michael C. Miller, Barnes & Noble Education, Inc.

  

Sean M. Donahue, Paul Hastings LLP