<SEC-DOCUMENT>0000028823-25-000012.txt : 20250310
<SEC-HEADER>0000028823-25-000012.hdr.sgml : 20250310
<ACCEPTANCE-DATETIME>20250206151332
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000028823-25-000012
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250206

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIEBOLD NIXDORF, Inc
		CENTRAL INDEX KEY:			0000028823
		STANDARD INDUSTRIAL CLASSIFICATION:	CALCULATING & ACCOUNTING MACHINES (NO ELECTRONIC COMPUTERS) [3578]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				340183970
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		350 ORCHARD AVE NE
		CITY:			NORTH CANTON
		STATE:			OH
		ZIP:			44720
		BUSINESS PHONE:		3304904000

	MAIL ADDRESS:	
		STREET 1:		350 ORCHARD AVE NE
		CITY:			NORTH CANTON
		STATE:			OH
		ZIP:			44720

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DIEBOLD INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="ib9f6888f27664c82ab1e88abe561ffe6_1"></div><div style="min-height:124.56pt;width:100%"><div><font><br></font></div><div><font><br></font></div></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">February 6, 2025</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">CORRESPONDENCE FILING VIA EDGAR</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">U.S. Securities and Exchange Commission<br>Division of Corporation Finance<br>Office of Technology<br>100 F Street, N.E.<br>Washington, D.C. 20549</font></div><div><font><br></font></div><div style="padding-left:36pt;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Attention&#58;&#160;&#160;&#160;&#160;Chris Dietz </font></div><div style="padding-left:36pt;text-indent:-36pt"><font><br></font></div><div style="padding-left:36pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">Re&#58;&#160;&#160;&#160;&#160;Diebold Nixdorf, Incorporated</font></div><div style="margin-top:1.2pt;padding-left:108pt;padding-right:13.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:126%">Form 10-K for the Fiscal Year Ended December 31, 2023 <br>Form 8-K furnished on February 14, 2024<br>Response Dated October 18, 2024</font></div><div style="margin-top:1.2pt;padding-left:108pt;padding-right:100.1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:126%">File No. 001-04879</font></div><div style="margin-bottom:12pt;margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Ladies and Gentlemen&#58;</font></div><div style="margin-bottom:12pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:121%">Diebold Nixdorf, Incorporated, a Delaware corporation (the &#8220;Company,&#8221; &#8220;we&#8221; or &#8220;our&#8221;), is submitting this letter in response to the comment letter from the staff (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the &#8220;Commission&#8221;), dated January 29, 2025, with respect to the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (&#8220;Form 10-K&#8221;) and Current Report Form 8-K furnished on November 7, 2024 and the Staff&#8217;s response to our October 18, 2024 response letter.  </font></div><div style="margin-bottom:12pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:121%">Below are the Company&#8217;s responses. For the convenience of the Staff, the Company has repeated the Staff&#8217;s comment before the corresponding response.</font></div><div style="padding-left:7.7pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">Form 10-K for the Fiscal Year Ended December 31, 2023</font></div><div style="margin-bottom:12pt;margin-top:4.5pt;padding-left:7.9pt;padding-right:17.3pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">Management's Discussion and Analysis of Financial Condition and Results of Operations</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%"> </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">Results of Operations, page 26</font></div><div style="margin-bottom:12pt;padding-left:44.6pt;text-indent:-36.7pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">1.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;padding-left:28.45pt">We note your responses to prior comments 1 and 2. In future filings, including earnings releases, please remove any presentations that combine predecessor and successor periods and any adjustments that reverse the effects of fresh-start accounting. Fresh-start financial statements prepared by entities emerging from bankruptcy are not comparable with those prepared before their reorganization plans were confirmed because they are, in effect, those of a new entity. Refer to ASC 852- 10-45-26. In addition, it is not appropriate to present predecessor and successor periods on a combined basis as non-GAAP and exclude the effects of applying fresh- start accounting, as the resulting non-GAAP financial measures include individually tailored accounting principles. Refer to 100.04 of the Non-GAAP C&#38;DIs.</font></div><div style="padding-left:8.6pt;text-indent:-18.7pt"><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:124.56pt;width:100%"><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">U.S. Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Office of Technology</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">February 6, 2025</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Page -2-</font></div><div><font><br></font></div><div><font><br></font></div></div><div style="margin-bottom:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:121%;text-decoration:underline">Response</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:121%">&#58;</font></div><div style="margin-bottom:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:121%">The Company acknowledges the Staff&#8217;s comment. In future filings, including earnings releases, the Company will not include presentation that combine predecessor and successor periods and any adjustments that reverse the effects of fresh-start accounting.</font></div><div style="margin-top:10.95pt;padding-left:10.75pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">Form 8-K furnished on November 7, 2024</font></div><div style="margin-bottom:12pt;padding-left:10.8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">Exhibit 99.1, page 14</font></div><div style="margin-top:5.9pt;padding-left:44.6pt;padding-right:23.5pt;text-indent:-36.9pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">2.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%;padding-left:28.65pt">We note your adjustment excluding the &#34;Amortization of fair valued assets&#34; from various non-GAAP measures. Please revise to remove this adjustment from future filings. Refer to Question 100.04 of the Non-GAAP C&#38;DIs.</font></div><div style="margin-bottom:12pt;margin-top:10.5pt;padding-right:5.75pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">Response</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">&#58;</font></div><div style="margin-bottom:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:121%">The Company acknowledges the Staff&#8217;s comment. In future filings, the Company will not include the adjustment &#8220;Amortization of fair valued assets&#8221; from non-GAAP financial measures.</font></div><div style="margin-bottom:12pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:121%">* * * * * * * *</font></div><div style="margin-bottom:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:121%">If you have any questions regarding these matters, please do not hesitate to contact me at 330-481-6468.</font></div><div style="margin-bottom:12pt;padding-left:216pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Very truly yours, </font></div><div style="margin-bottom:12pt;padding-left:216pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">&#47;s&#47; Thomas S. Timko</font></div><div style="margin-bottom:12pt;padding-left:216pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Thomas S. Timko<br>Executive Vice President and <br>Chief Financial Officer</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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