    <SEC-DOCUMENT>0000827187-23-000002-index.html : 20230214
    <SEC-HEADER>0000827187-23-000002.hdr.sgml : 20230214
    <ACCEPTANCE-DATETIME>20230112135620
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0000827187-23-000002
    CONFORMED SUBMISSION TYPE:	CORRESP
    PUBLIC DOCUMENT COUNT:		2
    FILED AS OF DATE:		20230112

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Sleep Number Corp
    		CENTRAL INDEX KEY:			0000827187
    		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD FURNITURE [2510]
    		IRS NUMBER:				411597886
    		STATE OF INCORPORATION:			MN
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		1001 THIRD AVENUE SOUTH
    		CITY:			MINNEAPOLIS
    		STATE:			MN
    		ZIP:			55404
    		BUSINESS PHONE:		7635517000

    	MAIL ADDRESS:
    		STREET 1:		1001 THIRD AVENUE SOUTH
    		CITY:			MINNEAPOLIS
    		STATE:			MN
    		ZIP:			55404

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	SELECT COMFORT CORP
    		DATE OF NAME CHANGE:	19980821
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>CORRESP
    <SEQUENCE>1
    <FILENAME>filename1.htm
    <TEXT>
    Document 1 - file: filename1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>image_0a.jpg
    <TEXT>
    Document 2 - file: image_0a.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>