# EDGAR Filing Document

**Accession Number:** 0000078814
**File Stem:** 0000000000-23-002289
**Filing Date:** 2023-3
**Character Count:** 4863
**Document Hash:** 9079e0bf4d8bc50b855139dc13dd7ac6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002289.hdr.sgml**: 20230614

**ACCESSION NUMBER**: 0000000000-23-002289

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230308

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PITNEY BOWES INC /DE/
- **CENTRAL INDEX KEY:** 0000078814
- **STANDARD INDUSTRIAL CLASSIFICATION:** OFFICE MACHINES, NEC [3579]
- **IRS NUMBER:** 060495050
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** PITNEY BOWES INC
- **STREET 2:** 3001 SUMMER STREET
- **CITY:** STAMFORD
- **STATE:** CT
- **ZIP:** 06926-0700
- **BUSINESS PHONE:** 203-356-5000

**MAIL ADDRESS:**
- **STREET 1:** 3001 SUMMER STREET
- **CITY:** STAMFORD
- **STATE:** CT
- **ZIP:** 06926-0700
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001140361-23-002424

## Text-Extract

```

United States securities and exchange commission logo

                             March 8, 2023

       Daniel J. Goldstein
       Executive Vice President
       Pitney Bowes Inc.
       3001 Summer Street
       Stamford, CT 06926

                                                        Re: Pitney Bowes Inc.
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed March 2, 2023
                                                            File No. 001-03579

       Dear Daniel J. Goldstein:

              We have reviewed your filing 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 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.

       Preliminary Proxy Statement on Schedule 14A filed March 2, 2023

       General

   1.                                                   Please update the proxy
statement and proxy card to reflect that on March 6, 2023, Hestia
                                                        delivered a notice to
the Company withdrawing its nomination of Carl J. Grassi and
                                                        Kenneth T. McBride
       What vote is required, and how will my votes be counted...?, page 14

   2.                                                   We note the disclosure
in the chart on page 14 states that broker discretionary voting is
                                                        not permitted for
Proposal 2. However, under the heading "Will my shares be voted if I
                                                        do nothing? What is a
broker non-vote?" the disclosure indicates that the broker will be
                                                        able to exercise
discretionary authority on Proposal 2 "[i]f you are a street name holder
                                                        and a broker has not
provided you with competing proxy materials from Hestia (in
                                                        addition to the
Company's materials)." Please reconcile these two statements.
 Daniel J. Goldstein
Pitney Bowes Inc.
March 8, 2023
Page 2
Proposal 1: Election of Directors, page 42

3.       We note the statement that investors should "refer to Hestia's proxy
statement" for
         additional information regarding Hestia's nominees. Please explain
that such proxy
         statement is accessible without cost on the SEC website. See Item 7(f)
of Schedule 14A.
Stockholder Proposals and Nominations for the 2024 Annual Meeting, page 109

4.       Please delete the following reference in discussing the universal
proxy rules "(once
         effective)" as the universal proxy rules are now in effect.
        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 Michael Killoy at (202) 551-7576 or Perry
Hindin at (202)
551-3444.

FirstName LastNameDaniel J. Goldstein                         Sincerely,
Comapany NamePitney Bowes Inc.
                                                              Division of
Corporation Finance
March 8, 2023 Page 2                                          Office of Mergers
& Acquisitions
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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