0001104659-13-075869.txt : 20131209 0001104659-13-075869.hdr.sgml : 20131209 20131016150846 ACCESSION NUMBER: 0001104659-13-075869 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20131016 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Container Store Group, Inc. CENTRAL INDEX KEY: 0001411688 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700] IRS NUMBER: 260565401 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 Freeport Parkway CITY: Coppell STATE: TX ZIP: 75019 BUSINESS PHONE: 972-538-6000 MAIL ADDRESS: STREET 1: 500 Freeport Parkway CITY: Coppell STATE: TX ZIP: 75019 FORMER COMPANY: FORMER CONFORMED NAME: TCS Holdings, Inc. DATE OF NAME CHANGE: 20120611 FORMER COMPANY: FORMER CONFORMED NAME: TCS Holdings DATE OF NAME CHANGE: 20070906 CORRESP 1 filename1.htm

 

 

 

53rd at Third

 

885 Third Avenue

 

New York, New York 10022-4834

 

Tel: +1.212.906.1200 Fax: +1.212.751.4864

 

www.lw.com

 

 

 

 

FIRM / AFFILIATE OFFICES

 

Abu Dhabi

Milan

 

Barcelona

Moscow

 

 

Beijing

Munich

 

 

Boston

New Jersey

 

 

Brussels

New York

October 16, 2013

 

Chicago

Orange County

 

 

Doha

Paris

 

 

Dubai

Riyadh

 

 

Düsseldorf

Rome

 

 

Frankfurt

San Diego

 

 

Hamburg

San Francisco

 

 

Hong Kong

Shanghai

VIA HAND DELIVERY

 

Houston

Silicon Valley

 

 

London

Singapore

Ms. Mara Ransom

 

Los Angeles

Tokyo

Division of Corporation Finance

 

Madrid

Washington, D.C.

United States Securities and Exchange Commission

 

 

 

100 F Street, N.E.

 

 

 

Washington, D.C. 20549

 

 

 

 

Re:          The Container Store Group, Inc.

Registration Statement on Form S-1 (File No. 333-191465)

 

Dear Ms. Ransom,

 

Reference is hereby made to the above-captioned Registration Statement on Form S-1, as amended (the “Registration Statement”), of The Container Store Group, Inc. (the “Company”) in connection with the offering of shares of the Company’s common stock (the “Offering”).

 

We supplementally advise the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) as follows on behalf of the Company:

 

·                  Based on discussions between the Company and the underwriters, the estimated per share price to the public in the Offering is expected to be between $14.00 and $16.00, after giving effect to a stock split of the Company’s common stock following the pricing of the offering that will include a split ratio of between 7.2:1 and 6.3:1, depending on the final offering price per share.

 

The Company is supplementally providing the information in this letter to the Staff in order to assist the Staff in its review of the Company’s Registration Statement.  We confirm on behalf of the Company that, prior to circulating copies of the preliminary prospectus in connection with the Offering, the Company will file a pre-effective amendment to the Registration Statement that will include all information other than information that may be excluded in reliance upon Rule 430A of Regulation C, including the information set forth in this letter.

 



 

The Company further advises the Staff that, given the volatility in the public trading markets and the uncertainty of the timing of the Offering, the information in this letter that the Company is supplementally providing to the Staff is for illustrative purposes only and may differ in the actual preliminary prospectus for the Offering.

 

Pursuant to Rule 12b-4 under the Securities Exchange Act of 1934, as amended, and Rule 418(b) under the Securities Act of 1933, as amended, the information contained in this letter is being provided to the Commission on a confidential supplemental basis only and is not to be filed with or deemed part of the Registration Statement.  Pursuant to Rule 12b-4 and Rule 418(b), on behalf of the Company, we request that this letter be returned to us upon completion of your review thereof.  We have provided a self-addressed stamped envelope for this purpose.

 

The Company and the underwriters are currently preparing to circulate copies of the preliminary prospectus in connection with the Offering as early as on or about Monday, October 21, 2013.  We would be grateful for the Staff’s efforts to provide any further comments as soon as possible.

 

Please do not hesitate to contact me at (212) 906-2918 with any questions or comments you may have regarding this letter.

 

 

Very truly yours,

 

 

 

 

 

/s/ Gregory P. Rodgers

 

 

 

Gregory P. Rodgers

 

of LATHAM & WATKINS LLP

 

 

Enclosures

 

 

 

cc:

 

 

 

Jodi Taylor, Chief Financial Officer, The Container Store Group, Inc.

Howard A. Sobel, Esq., Latham & Watkins LLP

 

2


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