<SEC-DOCUMENT>0001185185-25-000720.txt : 20250904
<SEC-HEADER>0001185185-25-000720.hdr.sgml : 20250904
<ACCEPTANCE-DATETIME>20250702131014
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001185185-25-000720
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250702

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HOOKER FURNISHINGS Corp
		CENTRAL INDEX KEY:			0001077688
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD FURNITURE [2510]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				540251350
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		440 E COMMONWEALTH BLVD
		STREET 2:		POB 4708
		CITY:			MARTINSVILLE
		STATE:			VA
		ZIP:			24115
		BUSINESS PHONE:		2766322133

	MAIL ADDRESS:	
		STREET 1:		440 E COMMONWEALTH BLVD
		STREET 2:		POB 4708
		CITY:			MARTINSVILLE
		STATE:			VA
		ZIP:			24115

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HOOKER FURNITURE CORP
		DATE OF NAME CHANGE:	19990128
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
     <title></title>
</head>
<body style="font: 10pt Times New Roman, Times, Serif">

<p style="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><font style="font-size: 10pt"><img src="image_001.jpg" alt="" style="height: 62px; width: 212px" ></font></p>

<p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 2, 2025</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><u>BY EDGAR</u></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Manufacturing</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attn.: SiSi Cheng and Hugh West</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.35in; text-align: left"><b>RE:</b></td><td style="text-align: justify"><b>Hooker Furnishings Corporation</b></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px; text-indent: 0.35in"><b>Form 10-K for the Fiscal Year Ended February
2, 2025</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px; text-indent: 0.35in"><b>Filed April 18, 2025</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px; text-indent: 0.35in"><b>File No. 000-25349</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear SEC Staff:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This letter is in response to the letter from the Securities and Exchange
Commission (the &ldquo;Staff&rdquo;), dated June 24, 2025, and received by email on the same date, setting forth an additional comment
from the Staff on Hooker Furnishings Corporation&rsquo;s (the &ldquo;Company&rdquo;) Annual Report on Form 10-K for the fiscal year ended
February 2, 2025. The Staff&rsquo;s comment contained your letter is set forth below in italics, followed by the Company&rsquo;s response.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Form 10-K for the Fiscal Year Ended February 2, 2025</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Notes to Consolidated Financial Statements</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Note 18 - Segment Information, page F-30</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><i>1.</i></td><td><i>You indicate in your response to our prior comment 4 that segment level cost of sales is not separately tracked, nor is it provided
to or reviewed by the CODM. ASC 280- 10-50-26A requires that a segment expense that is easily computable from information that is regularly
provided to the CODM shall be evaluated for disclosure. In this regard, you indicate your CODM regularly reviews net sales and gross profit
by reportable segment, and that gross profit is derived from net sales and cost of sales. It appears that cost of sales is easily computable
and from the net sales and gross profit information regularly provided to the CODM and is required to be disclosed if significant. See
also the example in ASC 280-10-55-15B. Please revise your future filings to provide the required disclosures.</i></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.25in">We respectfully acknowledge the Staff&rsquo;s comment. For
future filings, we will evaluate segment level cost of sales for disclosure and expand our disclosures in our Segment Information footnote
to include the required segment level cost of sales information if significant.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">*****</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px; text-indent: 0.25in">We hope the foregoing has been responsive to the
Staff&rsquo;s comment and look forward to resolving any outstanding issues as quickly as possible. Please direct any questions or comments
you may have regarding the Company&rsquo;s responses to me at (276) 666-3969 or earmstrong@hookerfurnishings.com.</p>

<p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&nbsp;</td>
    <td colspan="2">Sincerely,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 60%">&nbsp;</td>
    <td style="width: 4%">By:</td>
    <td style="border-bottom: Black 1pt solid; width: 36%">/s/ C. Earl Armstrong III</td></tr>
  <tr style="vertical-align: bottom">
    <td>&nbsp;</td>
    <td colspan="2">C. Earl Armstrong III</td></tr>
  <tr style="vertical-align: bottom">
    <td>&nbsp;</td>
    <td colspan="2">Chief Financial Officer and Senior Vice President - Finance</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">cc:</td><td style="text-indent: 0in; text-align: justify">Jeremy R. Hoff, Chief Executive Officer</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px; text-indent: 0.25in">James M. Anderson III (McGuireWoods LLP)</p>

<p style="margin: 0"></p>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
