# EDGAR Filing Document

**Accession Number:** 0001653909
**File Stem:** 0001653909-23-000011
**Filing Date:** 2023-2
**Character Count:** 3519
**Document Hash:** 09d816363d3dd280a2649476ea98a9c3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001653909-23-000011.hdr.sgml**: 20230323

**ACCESSION NUMBER**: 0001653909-23-000011

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230217

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Allbirds, Inc.
- **CENTRAL INDEX KEY:** 0001653909
- **STANDARD INDUSTRIAL CLASSIFICATION:** APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 730 MONTGOMERY STREET
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94111
- **BUSINESS PHONE:** 888-963-8944

**MAIL ADDRESS:**
- **STREET 1:** 730 MONTGOMERY STREET
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94111

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bozz, Inc.
- **DATE OF NAME CHANGE:** 20150923

**Allbirds, Inc.**

**730 Montgomery Street**

**San Francisco, CA 94111**

February 17, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington D.C. 20549

Attn: Charles Eastman

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Claire Erlanger

Re: Allbirds, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2021

Form 10-Q for the Quarter Ended September 30, 2022

File No. 001-40963

Dear Mr. Eastman and Ms. Erlanger:

Allbirds, Inc. (the "Company") is providing this letter in response to a comment (the "Comment") received from the staff of the U.S. Securities and Exchange Commission's Division of Corporation Finance (the "Staff") by letter dated January 30, 2023 with respect to the Company's Form 10-Q for the quarter ended September 30, 2022 filed on November 9, 2022 (the "Form 10-Q").

Set forth below is the Company's response to the Comment. For your convenience, we have incorporated the Comment into this response letter in italics.

<u>Form 10-Q for the Quarter Ended September 30, 2022</u>

<u>Management's Discussion and Analysis of Financial Condition and Results of Operations</u>

<u>Non-GAAP Financial Measures, page 36</u>

1*. We note from your response to our prior comment, that you believe excluding the costs and revenue related to inventory write-downs and liquidation of end-of-life inventory from the non-GAAP performance measure is appropriate because it was non-recurring and part of your simplification initiatives. However, we continue to believe that the adjustments are not consistent with the guidance in Question 100.01 of the Staff's CD&I on Non-GAAP Financial Measures. Although the inventory liquidation was related to exiting a product line, it did not qualify for discontinued operations and we believe these types of inventory write-offs are normal charges incurred by businesses. Please revise to remove these adjustments from your non-GAAP financial measures in future filings.* 

**Response**: The Company respectfully acknowledges the Staff's Comment and informs the Staff that it will remove these adjustments from its non-GAAP financial measures in future filings.

\* \* \*

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Please contact me with any questions or further comments regarding our response to the Staff's Comment. Thank you in advance for your attention to this matter.

Sincerely,

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| |
|:---|
| /s/ Michael Bufano |
| Michael Bufano |
| Chief Financial Officer |

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