UNIFIRST CORP (UNF) – Company response

We note that the CODM uses segment revenues and segment operating income to assess performance and allocate resources. Please tell us how you considered the guidance in ASC 280-10-50-29(f) and the example at 280-10-55-54(c) to discuss how the CODM uses this measure in assessing performance and deciding how to allocate resources. The Company respectfully acknowledges the Staff’s comment and advises the Staff that in the Company’s Form 10-Q for the quarterly period ended February 28, 2026, which was filed on April 7, 2026, the Company expanded its disclosures on Segment Reporting to include the…