0000000000-24-007875.txt : 20240822 0000000000-24-007875.hdr.sgml : 20240822 20240711153609 ACCESSION NUMBER: 0000000000-24-007875 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240711 FILED FOR: 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: 0503 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 005-88954 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 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-24-062918 LETTER 1 filename1.pdf begin 644 filename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P,# P,"!N( ITF4@,30^/@HE:51E>'0M0V]R92TW+C(N- HE:51E>'0M<&1F2%1-3"TT+C N 8- IS=&%R='AR968*,CDP,S$*)25%3T8* end TEXT-EXTRACT 2 filename2.txt July 11, 2024 Scott Stewart Miller Managing Member of MVM Funds, LLC Greenhaven Road Investment Management, LP c/o Royce & Associates LLC 8 Sound Shore Drive, Suite 190 Greenwich, CT 06830 Re: Greenhaven Road Investment Management, LP Barnes & Noble Education, Inc. Schedule 13D Filed by Greenhaven Road Investment Management, LP et al. Filed May 17, 2024 File No. 005-88954 Dear Scott Stewart Miller: We have reviewed the above-captioned filing and have the following comments. Please respond to this letter by amending the filing or by providing the requested information. If you do not believe our comments apply to your facts and circumstances or that an amendment is appropriate, please advise us why in a response letter. After reviewing any amendment to the filing and any information provided in response to these comments, we may have additional comments. Schedule 13D Filed May 17, 2024 General 1. We note the date of the event reported as requiring the filing of the Statement was March 29, 2024. Rule 13d-1(a) of Regulation 13D-G requires the filing of a Schedule 13D within five business days after the date beneficial ownership of more than five percent of a class of equity securities specified in Rule 13d-1(i)(1) was acquired. Based on the March 29, 2024 event date, the Schedule 13D submitted on May 17, 2024 was not timely filed. Please advise us why the Schedule 13D was not filed within the required five business days after the date of the acquisition. July 11, 2024 Page 2 Item 6, page 10 2. Instruction A to the Special Instructions for Complying with Schedule 13D explains that a filer must "[a]nswer every item" and "[i]f an item is inapplicable or the answer is in the negative, so state." We note, for example, that the Special Instructions provide at the outset that "[d]isclosure of the information specified in this schedule is mandatory." Instruction B to these instructions further provides that "[i]nformation contained in exhibits to the statement may be incorporated by reference in answer or partial answer to any item . . . ." The instructions, however, do not specify that cross- referencing to other responses within the Schedule 13D serves as a satisfactory means of effectuating compliance. Please advise us, with a view toward revised disclosure, why a generic statement that reads "See Item 4" was offered as disclosure responsive to Item 6 of Schedule 13D. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please direct any questions to Shane Callaghan at 202-551-6977 or Nicholas Panos at 202-551-3266. Sincerely, Division of Corporation Finance Office of Mergers & Acquisitions