# EDGAR Filing Document

**Accession Number:** 0001314727
**File Stem:** 0000000000-23-002490
**Filing Date:** 2023-3
**Character Count:** 5631
**Document Hash:** 882dad977404160ed4651448abb61f0f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002490.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0000000000-23-002490

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230314

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sonos Inc
- **CENTRAL INDEX KEY:** 0001314727
- **STANDARD INDUSTRIAL CLASSIFICATION:** HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651]
- **IRS NUMBER:** 030479476
- **STATE OF INCORPORATION:** DE

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

**BUSINESS ADDRESS:**
- **STREET 1:** 614 CHAPALA STREET
- **CITY:** SANTA BARBARA
- **STATE:** CA
- **ZIP:** 93101
- **BUSINESS PHONE:** 805-965-3001

**MAIL ADDRESS:**
- **STREET 1:** 614 CHAPALA STREET
- **CITY:** SANTA BARBARA
- **STATE:** CA
- **ZIP:** 93101
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950170-22-025663

## Text-Extract

```

United States securities and exchange commission logo

                               March 14, 2023

       Eddie Lazarus
       Chief Financial Officer and Chief Legal Officer
       Sonos, Inc.
       614 Chapala Street
       Santa Barbara CA 93101

                                                        Re: Sonos, Inc.
                                                            Form 10-K for
Fiscal Year Ended October 1, 2022
                                                            File No. 1-38603

       Dear Eddie Lazarus:

              We have limited our review of your filing to the financial
statements and related
       disclosures 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.

       Form 10-K for the period ended October 1, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Recent Devlopments, page 31

   1.                                                   We note your
disclosures regarding inflationary pressures including the negative impact
                                                        on the global economy.
In future filings, please expand your disclosures to identify the
                                                        principal factors
contributing to your inflationary pressures and the actions planned or
                                                        taken, if any, to
mitigate the inflationary pressures and to quantify the resulting impact on
                                                        your results of
operations and financial condition.
       Non-GAAP Financial Measures , page 35

   2.                                                   We note your
presentation of Adjusted EBITDA, a non-GAAP measure, removes "Legal
                                                        and transaction related
costs." We further note this adjustment appears for three
                                                        consecutive fiscal
years. Since legal expenses related to intellectual property litigation
                                                        appear to represent
normal, recurring, cash operating expenses necessary to operate your
                                                        business, please tell
us why you believe this adjustment aligns with the guidance
 Eddie Lazarus
Sonos, Inc.
March 14, 2023
Page 2
         in Question 100.01 of the Non-GAAP Financial Measures Compliance and
Disclosure
         Interpretations.
3.       We note you disclose Adjusted EBTIDA margin but do not disclose the
comparable
         GAAP margin. Please revise to include the comparable GAAP margin
measure, net
         income margin, with equal or greater prominence. Refer to Item
10(e)(1)(i)(A) of
         Regulation S-K and Question 102.10 of the Compliance and Disclosure
Interpretations for
         Non- GAAP Financial Measures.
Critical Accounting Policies and Estimates, page 41

4.       Please enhance your disclosure to provide qualitative and quantitative
information
         necessary to understand the estimation and uncertainty in your
critical accounting
         estimates, to the extent material and reasonably available. Also, to
the extent material,
         discuss how much each estimate and/or assumption has changed over a
relevant period,
         and the sensitivity of the reported amounts to the methods,
assumptions and estimates
         underlying its calculation. Refer to Item 303(b)(3) of Regulation S-K.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

      You may contact Charles Eastman at 202-551-3794 or Claire Erlanger at
202-551-
3301 with any questions.

FirstName LastNameEddie Lazarus                                Sincerely,
Comapany NameSonos, Inc.
                                                               Division of
Corporation Finance
March 14, 2023 Page 2                                          Office of
Manufacturing
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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