<SEC-DOCUMENT>0000897101-15-000355.txt : 20150715
<SEC-HEADER>0000897101-15-000355.hdr.sgml : 20150715
<ACCEPTANCE-DATETIME>20150318161453
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000897101-15-000355
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20150318

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SELECT COMFORT CORP
		CENTRAL INDEX KEY:			0000827187
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD FURNITURE [2510]
		IRS NUMBER:				411597886
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0101

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9800 59TH AVENUE NORTH
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55442
		BUSINESS PHONE:		7635517000

	MAIL ADDRESS:	
		STREET 1:		9800 59TH AVENUE NORTH
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55442
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman,serif"><font style="font-size: 10pt"><b><i>VIA EDGAR TRANSMISSION AND BY FEDEX</i></b></font></td>
    <td style="font: 8pt/10pt Arial,sans-serif; text-align: right">767 Fifth Avenue<br>
New York, NY 10153-0119<br>
+1 212 310 8552 tel<br>
+1 212 310 8007 fax</td></tr>
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<P STYLE="font: 11pt/10pt Times New Roman,serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt/10pt Times New Roman,serif; margin: 0; text-align: left">March 18, 2015</P>

<P STYLE="font: 10pt/10pt Times New Roman,serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0">Division of Corporation Finance<BR>
Office of Mergers &amp; Acquisitions<BR>
100 F St., N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Nicholas P. Panos</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 4%; font: 10pt/14pt Times New Roman,serif; text-indent: 0in"><font style="font-size: 10pt"><b>Re:</b></font></td>
    <TD STYLE="width: 96%; font: 10pt/14pt Times New Roman,serif; text-indent: 0in"><font style="font-size: 10pt"><b>Select Comfort Corporation</b></font><br>
<font style="font-size: 10pt"><b>Preliminary Proxy Solicitation material filed on Schedule 14A</b></font><br>
<font style="font-size: 10pt"><b>PREC14A filing made on March 6<sup>th</sup>, 2015 by Select Comfort Corporation</b></font><br>
<font style="font-size: 10pt"><b>File Number: 000-25121</b></font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt; text-align: justify">Dear Mr. Panos:</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt; text-align: justify">On behalf of
our client, Select Comfort Corporation (the &ldquo;<U>Company</U>&rdquo;), we are providing the Company&rsquo;s responses to the
comments of the Staff of the Division of Corporation Finance (the &ldquo;<U>Staff</U>&rdquo;) of the U.S. Securities and Exchange
Commission (the &ldquo;<U>Commission</U>&rdquo;) set forth in the Commission&rsquo;s letter, dated March 13, 2015 (the &ldquo;<U>Comment
Letter</U>&rdquo;), with respect to the Company&rsquo;s Preliminary Proxy Statement on Schedule 14A (&ldquo;<U>Preliminary Proxy
Statement</U>&rdquo;), filed on March 6, 2015. We are also transmitting electronically via the EDGAR system for filing with the
Commission, Amendment No. 1 to the Company&rsquo;s Preliminary Proxy Statement (&ldquo;<U>Amendment No. 1</U>&rdquo;). For your
convenience, we will also deliver to you by FedEx a marked copy of Amendment No. 1, showing the Company&rsquo;s changes to the
Preliminary Proxy Statement.</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt; text-align: justify">Set forth below in bold are each of the
Staff&rsquo;s comments provided in the Comment Letter. Immediately following each of the Staff&rsquo;s comments is the Company&rsquo;s
response to such comment, including, where applicable, a cross-reference to the page of Amendment No. 1 where the Staff may locate
changes made in response to the Staff&rsquo;s comments. For your convenience, each of the numbered paragraphs below corresponds
to the numbered comment in the Comment Letter and includes the caption used in the Comment Letter. Terms not otherwise defined
in this letter shall have the meanings set forth in the Preliminary Proxy Statement.</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt; text-align: justify; text-indent: 0.25in"><B><U>PREC14A filing
made on March 6, 2015</U></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/14pt Times New Roman,serif; margin-top: 0; margin-bottom: 14pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>1.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>We noticed the disclosures relating to the solicitation in opposition,
one of which indicated that &ldquo;Blue Clay has not made it clear to the company whether it will act on its intent to nominate
other candidates to the Board.&rdquo; Please revise to reflect current developments.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt 0.75in; text-align: justify"><I><U>Response</U></I>: In response
to the Staff&rsquo;s request, the Company has revised the Notice of Annual Meeting as well as pages 3, 7, 13 and 14 of the Preliminary
Proxy Statement to reflect that Blue Clay has filed a preliminary proxy statement indicating that it intends to nominate two nominees
for election to the Board of Directors in opposition to the nominees recommended by our Board.</P>


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<P STYLE="font: 10pt Times New Roman,serif; margin: 0"><I>&nbsp;</I></P>

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    <td style="width: 50%; font: 10pt/14pt Times New Roman,serif"><font style="font-size: 10pt">United States Securities and Exchange Commission</font><br>
<font style="font-size: 10pt">March 18, 2015</font><br>
<font style="font: 10pt Times New Roman,serif">Page 2</font></td>
    <td style="width: 50%; font: 8pt Arial,sans-serif; text-align: right"><img src="image_002.gif" alt="" style="height: 13px; width: 191px"></td></tr>
</table>
<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 0 0.75in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 0 0.75in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/14pt Times New Roman,serif; margin-top: 0; margin-bottom: 14pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>2.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Please clearly mark the form of proxy as preliminary. See Exchange
Act Rule 14a 6(e)(1).</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt 0.75in; text-align: justify"><I><U>Response</U></I>: In response
to the Staff&rsquo;s request, the Company has marked the form of proxy as &ldquo;Preliminary Proxy Statement &ndash; Subject to
Completion&rdquo; in accordance with Exchange Act Rule 14a-6(e)(1).</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt; text-align: justify; text-indent: 0.25in"><U>Important Notice
Regarding the Availability of Proxy Materials&hellip;, Notice of Annual Meeting</U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/14pt Times New Roman,serif; margin-top: 0; margin-bottom: 14pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>3.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>We noticed that the proxy statement and other soliciting material
will be available at a dedicated website. Notwithstanding the disclosure on page two that projects certain registrant proxy material
will be mailed, please confirm whether the registrant is relying upon Rule 14a-16 to distribute the proxy statement electronically
as the primary means of fulfilling its obligations under Rule 14a-3(a) and Rule 14a-4(f). If so, please summarize for us how compliance
with Rule 14a-16 has been effectuated.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 0 0.75in; text-align: justify"><I><U>Response</U></I>: The Company
confirms that it does not intend to rely on Rule 14a-16 to engage in the electronic distribution of the proxy statement as the
primary means of fulfilling its obligations under Rule 14a-3(a) and Rule 14a-4(f). The Company intends to distribute a full set
of proxy materials in accordance with Rule 14a-16(n).</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 0 0.75in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/13.2pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.25in"><U>Stock Ownership of Management
and Certain Beneficial Owners, page 10</U></P>

<P STYLE="font: 10pt/13.2pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/14pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>4.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Advise us, with a view toward revised disclosure, why the presentation
of the beneficial ownership information has been introduced &ldquo;substantially in the [same] tabular form&rdquo; as specified
by Item 403 of Regulation S-K.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 0 0.75in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt 0.75in; text-align: justify"><I><U>Response</U></I>: In response
to the Staff&rsquo;s comment, the Company has revised the presentation of the beneficial ownership information starting on page
10 of the Preliminary Proxy Statement to be in substantially the same tabular form as indicated in Item 403 of Regulation S-K.</P>

<P STYLE="font: 10pt/13.2pt Times New Roman,serif; margin: 13.85pt 0 0; text-align: justify; text-indent: 0.25in"><U>Proposal One:
Election of Directors, page 13 </U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/13.75pt Times New Roman,serif; margin-top: 14.5pt; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>5.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 0.05in"><FONT STYLE="font-size: 10pt"><B>Advise us, with a view toward revised disclosure,
whether each of the director nominees has consented to being named in the proxy statement and to serve if elected. See Rule 14a-4(d)(1)
and (d)(4) of Regulation 14A.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/13.75pt Times New Roman,serif; margin: 0 0.05in 0 0.75in; text-align: justify"><I><U>Response</U></I>: The
Company acknowledges the Staff&rsquo;s comment and advises the Staff that each of the director nominees has consented to being
named in the proxy statement and to serving as a director, if elected. In response to the Staff&rsquo;s comment, the Company has
revised page 13 of the Preliminary Proxy Statement to include the following statement: &ldquo;Mr. Alegre, Mr. Gulis and Ms. Lauderback
have each consented to being named as a nominee in this proxy statement and to serve as a director if elected.&rdquo;</P>

<P STYLE="font: 10pt/13.75pt Times New Roman,serif; margin: 0 0.05in 0 0.5in; text-align: justify">&nbsp;</P>


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    <td style="width: 50%; font: 10pt/14pt Times New Roman,serif"><font style="font-size: 10pt">United States Securities and Exchange Commission</font><br>
<font style="font-size: 10pt">March 18, 2015</font><br>
<font style="font: 10pt Times New Roman,serif">Page 3</font></td>
    <td style="width: 50%; font: 8pt Arial,sans-serif; text-align: right"><img src="image_002.gif" alt="" style="height: 13px; width: 191px"></td></tr>
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<P STYLE="font: 10pt/13.75pt Times New Roman,serif; margin: 0 0.05in 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/13.75pt Times New Roman,serif; margin: 0 0.05in 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/13.2pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.25in"><U>Proposal Three: Advisory
Vote on Executive Compensation, page 83 </U></P>

<P STYLE="font: 10pt/13.2pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/13.75pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>6.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Please disclose the current frequency of
shareholder advisory votes on executive compensation and when the next such vote will occur, or advise. See Item 24 of Schedule
14A.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/13.75pt Times New Roman,serif; margin: 0 0.2in 0 0.75in; text-align: justify; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/13.75pt Times New Roman,serif; margin-top: 0.1pt; margin-bottom: 0; margin-left: 0.75in; text-align: justify"><I><U>Response</U></I>:
The Company acknowledges the Staff&rsquo;s comment. The Company disclosed the following on page 83 of the Preliminary Proxy Statement:
&ldquo;Consistent with the views expressed by shareholders at our 2011 Annual Meeting, the Board of Directors has determined to
seek an annual non-binding advisory vote from shareholders to approve the executive compensation as disclosed in the Compensation
Discussion &amp; Analysis (&ldquo;CD&amp;A&rdquo;), tabular disclosures and related narrative of this proxy statement.&rdquo; In
response to the Staff&rsquo;s comment, the Company has revised the foregoing to say: &ldquo;Consistent with the views expressed
by shareholders at our 2011 Annual Meeting, the Board of Directors has determined to hold an advisory vote to approve executive
compensation annually&rdquo;. In addition, in response to the Staff&rsquo;s request, the Company has revised page 83 of the Preliminary
Proxy Statement to include the following statements: &ldquo;The next say-on-pay vote will take place at the Company&rsquo;s 2016
Annual Meeting of Shareholders. Our shareholders will have an opportunity to cast an advisory vote on the frequency of our say-on-pay
vote at least every six years. The next advisory vote on the frequency of the say-on-pay vote will occur no later than our 2017
Annual Meeting of Shareholders.&rdquo;</P>

<P STYLE="font: 10pt/13.75pt Times New Roman,serif; margin: 0.1pt 0.2in 0 0.75in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/13.2pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.25in"><U>Miscellaneous Information
Regarding Participants</U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/13.75pt Times New Roman,serif; margin-top: 14.6pt; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>7.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>In light of the requirement under Item 5(b)(1)(iii) of Schedule
14A to state whether or not any of the participants have been the subject of criminal convictions within the last ten years, please
provide us with a written reply on behalf of each participant in response to this line item notwithstanding the fact that a negative
response need not be disclosed in the proxy statement filed on Schedule 14A.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt 0.75in; text-align: justify"><I><U>Response</U></I>: The Company
acknowledges the Staff&rsquo;s comment. The Company confirms on behalf of each participant named in Annex A to the Preliminary
Proxy Statement that none of the participants has been convicted in a criminal proceeding (excluding traffic violations or similar
misdemeanors) during the past ten years.</P>


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<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
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    <td style="width: 50%; font: 10pt/14pt Times New Roman,serif"><font style="font-size: 10pt">United States Securities and Exchange Commission</font><br>
<font style="font-size: 10pt">March 18, 2015</font><br>
<font style="font: 10pt Times New Roman,serif">Page 4</font></td>
    <td style="width: 50%; font: 8pt Arial,sans-serif; text-align: right"><img src="image_002.gif" alt="" style="height: 13px; width: 191px"></td></tr>
</table>
<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt; text-align: justify">The undersigned, on behalf of the Company,
hereby acknowledges that: (i) the Company is responsible for the adequacy and accuracy of the disclosures in the filing; (ii) Staff
comments or changes to disclosures in response to Staff comments do not foreclose the Commission from taking any action with respect
to the filing; and (iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0 0 14pt; text-align: justify">If you have any questions or would like
to discuss any of the Company&rsquo;s responses, please do not hesitate to call me (212-310-8552) or my colleague Sachin Kohli
(212-310-8294) or, if more convenient, send us an e-mail (michael.aiello@weil.com; sachin.kohli@weil.com). Thank you.</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0; text-align: justify">Very truly yours,</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0; text-align: justify">/s/ <FONT STYLE="text-transform: uppercase">Michael
J. Aiello</FONT></P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0; text-align: justify">Michael J. Aiello</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman,serif; margin: 0; text-indent: 0in">cc: Mark A. Kimball (Select Comfort
Corporation)<BR>
<BR>
</P>

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