0000000000-18-032279.txt : 20181203 0000000000-18-032279.hdr.sgml : 20181203 20181015145350 ACCESSION NUMBER: 0000000000-18-032279 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181015 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: HAVERTY FURNITURE COMPANIES INC CENTRAL INDEX KEY: 0000216085 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-FURNITURE STORES [5712] IRS NUMBER: 580281900 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 780 JOHNSON FERRY ROAD STREET 2: SUITE 800 CITY: ATLANTA STATE: GA ZIP: 30342 BUSINESS PHONE: 404-443-2900 MAIL ADDRESS: STREET 1: 780 JOHNSON FERRY ROAD STREET 2: SUITE 800 CITY: ATLANTA STATE: GA ZIP: 30342 PUBLIC REFERENCE ACCESSION NUMBER: 0000216085-18-000011 LETTER 1 filename1.pdf begin 644 filename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Smith Chairman of the Board, President and Chief Executive Officer Haverty Furniture Companies, Inc. 780 Johnson Ferry Road, Suite 800 Atlanta, GA Re: Haverty Furniture Companies, Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Response Dated Ocrober 11, 2018 File No. 001-14445 Dear Mr. Smith: We have reviewed your October 11, 2018 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our October 1, 2018 letter. Form 10-K for the Fiscal Year Ended December 31, 2017 Management's Discussion and Analysis of Financial Condition and Results of Operations Net Sales, page 17 1. We note your response to comment 2; however, it remains unclear what impact e- commerce sales had on your results other than they increased 10% year over year. Please clarify what sales of a mid-sized market would represent, referring to your disclosure on page 3. Please quantify for us the impact of e-commerce sales on your results of operations, comparable store sales and sales per square feet metrics. To the extent e- commerce sales have a material impact on any of these metrics please provide your consideration of clearly disclosing the impact in your filing. Clarence H. Smith Haverty Furniture Companies, Inc. October 15, 2018 Page 2 You may contact Scott Stringer, Staff Accountant, at (202)-551-3272 if you have questions regarding our comments. Please contact me at (202) 551-3344 with any other questions. FirstName LastNameClarence H. Smith Sincerely, Comapany NameHaverty Furniture Companies, Inc. Division of Corporation Finance October 15, 2018 Page 2 Office of Consumer Products FirstName LastName