# EDGAR Filing Document

**Accession Number:** 0001525769
**File Stem:** 0001104659-23-010224
**Filing Date:** 2023-2
**Character Count:** 3385
**Document Hash:** 64282ff226118f69e35cfee6469a94c8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-010224.hdr.sgml**: 20230307

**ACCESSION NUMBER**: 0001104659-23-010224

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Dave & Buster's Entertainment, Inc.
- **CENTRAL INDEX KEY:** 0001525769
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **IRS NUMBER:** 352382255
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0202

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2481 MANANA DRIVE
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75220
- **BUSINESS PHONE:** 214-357-9588

**MAIL ADDRESS:**
- **STREET 1:** 2481 MANANA DRIVE
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75220

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Dave & Buster's Parent, Inc.
- **DATE OF NAME CHANGE:** 20110713

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| | | |
|:---|:---|:---|
| Store Support Center<br> 1221 S. Belt Line Rd, Suite 500<br> Coppell, TX 75019<br> daveandbusters.com | ![](image_001.jpg) | Michael Quartieri<br> SVP & CFO<br> michael.quartieri@daveandbusters.com |

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February 3, 2023

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Keira Nakada & Rufus Decker<br> Office of Trade & Services

Re: Dave & Buster's Entertainment, Inc.<br> Form 10-K for the Fiscal Year Ended January 30, 2022<br> Filed March 29, 2022<br> File No. 001-35664

Dear Ms. Nakada and Mr. Decker:

Dave & Buster's Entertainment, Inc. (the "Company") submits this letter in response to the comment of the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") contained in its letter dated January 19, 2023, related to the Form 10-K for the fiscal year ended January 30, 2022 of the Company, filed with the Commission on March 29, 2022 (File No. 001-35664) (the "Form 10-K"). For ease of reference, we have repeated the Staff's comment below in bold and included our response immediately below such comment.

**<u>Form 10-K for the Fiscal Year Ended January 30, 2022</u>**

**<u>Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations</u>**

**<u>Fiscal 2021 Compared to Fiscal 2020</u>**

**<u>Reconciliations of Non-GAAP Financial Measures</u>**

**<u>Adjusted EBITDA, page 38</u>**

**1.** **Adjusted EBITDA appears to be a company-level non-GAAP measure, rather than a store-level non-GAAP measure, like store operating income before depreciation and amortization. Please remove the pre-opening expenses adjustment from Adjusted EBITDA, as it appears to represent normal, recurring, cash operating expenses necessary to operate your business. Refer to Question 100.01 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations.** 

Securities Exchange Commission

Division of Corporate Finance

February 3, 2023

Response: The Company acknowledges the Staff's comment and will remove the pre-opening expenses from Adjusted EBITDA in future filings.

Should any questions arise in connection with the filing or this response letter, please contact the undersigned at (972) 813-1151.

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| |
|:---|
| Sincerely, |
| DAVE & BUSTER'S ENTERTAINMENT, INC. |
| /s/ Michael Quartieri |
| Name: Michael Quartieri |
| Title: Chief Financial Officer |

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