Houghton Mifflin Harcourt formally filed a preliminary prospectus with the SEC last Friday, preparing to offer shares to public worth up to $100 million. As reported earlier, Goldman Sachs and Morgan Stanley are the lead underwriters, joined by Citigroup, Credit Suisse and Wells Fargo. None of the proceeds will go to the company however; this offering is all returning some cash to HMH’s backers, and giving them a liquid public market to trade (and value) their shares. Houghton will not formally release second quarter 2013 results until later this month, on August 15 — though they essentially disclosed those results […]