0000827187-22-000069.txt : 20230214 0000827187-22-000069.hdr.sgml : 20230214 20221212170612 ACCESSION NUMBER: 0000827187-22-000069 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sleep Number Corp CENTRAL INDEX KEY: 0000827187 STANDARD INDUSTRIAL CLASSIFICATION: HOUSEHOLD FURNITURE [2510] IRS NUMBER: 411597886 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1001 THIRD AVENUE SOUTH CITY: MINNEAPOLIS STATE: MN ZIP: 55404 BUSINESS PHONE: 7635517000 MAIL ADDRESS: STREET 1: 1001 THIRD AVENUE SOUTH CITY: MINNEAPOLIS STATE: MN ZIP: 55404 FORMER COMPANY: FORMER CONFORMED NAME: SELECT COMFORT CORP DATE OF NAME CHANGE: 19980821 CORRESP 1 filename1.htm Document

December 12, 2022


VIA EDGAR

Charles Eastman
Office of Manufacturing
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549

Re:    Sleep Number Corporation
Form 10-K for the Year Ended January 1, 2022
Form 10-Q for the Quarter Ended October 1, 2022
File No. 0-25121

Dear Mr. Eastman:

This is in regards to the letter from the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”), dated December 6, 2022, regarding the Form 10-K for the fiscal year ended January 1, 2022 filed by Sleep Number Corporation (the “Company,” “we” or “our”), on March 1, 2022 (the “Form 10-K”) and the Form 10-Q for the quarter ended October 1, 2022 filed on November 8, 2022 (the "Form 10-Q").

Given certain Company staff travel and the intervening holidays, the Company requests an extension from December 20, 2022 to January 12, 2023 to submit its response to the Commission’s December 6, 2022 letter. This request is being made in connection with my recent call with you. We appreciate your flexibility. The Company plants to submit its response on or before January 12, 2023, but please contact me at  David.Callen@sleepnumber.com or (763) 551-6151 if you have any questions or further comments in the meantime.


Sincerely,


Sleep Number Corporation


/s/ David R. Callen        

By: David R. Callen, Sleep Number® setting 50
Its: Executive Vice President and Chief Financial Officer