8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):       December 6, 2007     

ABERCROMBIE & FITCH CO.

(Exact name of registrant as specified in its charter)

Delaware	1-12107	31-1469076
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

6301 Fitch Path, New Albany, Ohio 43054

(Address of principal executive offices) (Zip Code)

(614) 283-6500

(Registrant’s telephone number, including area code)

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 7.01. Regulation FD Disclosure.

     On December 6, 2007, Abercrombie & Fitch Co. (the “Registrant”) issued a news release reporting net sales and comparable store sales for the four-week period ended December 1, 2007 and net sales and comparable store sales for the fiscal year-to-date. A copy of the December 6, 2007 news release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

     In connection with the December 6, 2007 news release, the Registrant made available by telephone a pre-recorded message addressing the Registrant’s net sales and comparable store sales for the four-week period ended December 1, 2007. A copy of the pre-recorded sales message transcript is furnished as Exhibit 99.2 to this Current Report on Form 8-K and is incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

     (a) through (c) Not applicable.

     (d) Exhibits:

     The following exhibits are furnished with this Current Report on Form 8-K:

Exhibit No.	Description
99.1	News release issued by Abercrombie & Fitch Co. on December 6, 2007
99.2	Transcript of pre-recorded message of Abercrombie & Fitch Co. addressing net sales and comparable store sales for four-week period ended December 1, 2007

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SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	ABERCROMBIE & FITCH CO.
Dated: December 6, 2007	By:	/s/ Michael W. Kramer
		Michael W. Kramer
		Executive Vice President and Chief Financial Officer

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INDEX TO EXHIBITS

Current Report on Form 8-K
Dated December 6, 2007

Abercrombie & Fitch Co.

Exhibit No.	Description
99.1	News release issued by Abercrombie & Fitch Co. on December 6, 2007
99.2	Transcript of pre-recorded message of Abercrombie & Fitch Co. addressing net sales and comparable store sales for four-week period ended December 1, 2007

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EX-99.1

Exhibit 99.1

ABERCROMBIE & FITCH REPORTS

NOVEMBER NET SALES INCREASE 25%;

COMPARABLE STORE SALES INCREASE 2%

New Albany, Ohio, December 6, 2007: Abercrombie & Fitch (NYSE: ANF) today reported net sales of $352.3 million for the four-week period ended December 1, 2007, a 25% increase over net sales of $282.9 million for the four-week period ended November 25, 2006. November comparable store sales increased 2% for the four-week period ended December 1, 2007, compared to the four -week period ended December 2, 2006. Total Company direct-to-consumer net sales increased 78% to $32.8 million for the four-week period ended December 1, 2007, compared to the four-week period ended November 25, 2006.

Year-to-date, the Company reported a net sales increase of 17% to $2.873 billion from $2.462 billion last year. Comparable store sales decreased 1% for the year-to-date period. Year-to-date, the Company reported that direct-to-consumer net sales increased 56% to $183.2 million.

NOVEMBER 2007 Developments

• Total Company net sales increased 25%

• Total Company direct-to-consumer net sales increased 78%

• Total Company comparable store sales increased 2%

• Abercrombie & Fitch comparable store sales increased 4%

• abercrombie comparable store sales decreased 1%

• Hollister Co. comparable store sales were flat to last year

• RUEHL comparable store sales decreased 12%

The Company operated a total of 358 Abercrombie & Fitch stores, 201 abercrombie stores, 440 Hollister Co. stores and 20 RUEHL stores in the United States at the end of fiscal November. The Company operates three Abercrombie & Fitch stores and three Hollister Co. stores in Canada, and one Abercrombie & Fitch store in London, England. The Company operates e-commerce websites at www.abercrombie.com, www.abercrombiekids.com, www.hollisterco.com and www.RUEHL.com.

To hear the Abercrombie & Fitch pre-recorded November sales message, please dial (800) 395-0662, or internationally, dial (402) 220-1262.

# # # #

For further information, call: Thomas D. Lennox
Vice President, Corporate Communications
(614) 765-4875

SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995

A&F cautions that any forward-looking statements (as such term is defined in the Private Securities Litigation Reform Act of 1995) contained in this Press Release or made by management of A&F involve risks and uncertainties and are subject to change based on various important factors, many of which may be beyond the Company’s control. Words such as “estimate,” “project,” “plan,” “believe,” “expect,” “anticipate,” “intend,” and similar expressions may identify forward-looking statements. The following factors, in addition to those included in the disclosure under the heading “FORWARD-LOOKING STATEMENTS AND RISK FACTORS” in “ITEM 1A. RISK FACTORS” of A&F’s Annual Report on Form 10-K for the fiscal year ended February 3, 2007, in some cases have affected and in the future could affect the Company’s financial performance and could cause actual results for the 2007 fiscal year and beyond to differ materially from those expressed or implied in any of the forward-looking statements included in this Press Release or otherwise made by management: changes in consumer spending patterns and consumer preferences; the effects of political and economic events and conditions domestically and in foreign jurisdictions in which the Company operates, including, but not limited to, acts of terrorism or war; the impact of competition and pricing; changes in weather patterns; postal rate increases and changes; paper and printing costs; market price of key raw materials; ability to source product from its global supplier base; political stability; currency and exchange risks and changes in existing or potential duties, tariffs or quotas; availability of suitable store locations at appropriate terms; ability to develop new merchandise; ability to hire, train and retain associates; and the outcome of pending litigation. Future economic and industry trends that could potentially impact revenue and profitability are difficult to predict. Therefore, there can be no assurance that the forward-looking statements included in this Press Release will prove to be accurate. In light of the significant uncertainties in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the Company, or any other person, that the objectives of the Company will be achieved. The forward-looking statements herein are based on information presently available to the management of the Company. Except as may be required by applicable law, the Company assumes no obligation to publicly update or revise its forward-looking statements even if experience or future changes make it clear that any projected results expressed or implied therein will not be realized.

EX-99.2

Abercrombie & Fitch
November 2007 Sales Release
Call Script

This is Tom Lennox, Vice President of Corporate Communications of Abercrombie & Fitch. The following is a summary of our sales results for the fiscal month ended December 1^st, 2007.

Before I begin, I remind you that any forward-looking statements I may make are subject to the Safe Harbor Statement found in our SEC filings.

Net sales for the four-week period ended December 1^st, 2007, were $352.3 million compared to $282.9 million for the four-week period ended November 25, 2006. Total Company direct-to-consumer net sales increased to $32.8 million for the four-week period ended December 1st, 2007, a 78% increase over sales for the four-week period ended November 25^th, 2006. November comparable store sales increased 2% for the four-week period ended December 1^st, 2007, compared to the four-week period ended December 2^nd, 2006.

By brand, Abercrombie & Fitch comparable store sales increased 4%. Men’s comps increased by low teens; women’s comps decreased by a low

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Abercrombie & Fitch
November 2007 Sales Release
Call Script

single digit. Transactions per store increased 6%; average transaction value increased 7%. Transaction metrics compare the four-week period ended December 1^st, 2007 to the four-week period ended November 25^th, 2006.

In the kids business, abercrombie, comparable store sales decreased 1%. Boys comps increased by a mid-single digit; girls comps decreased by a mid-single digit. Transactions per store and average transaction value increased 4%.

Hollister comparable store sales were flat to last year. Dudes comps increased by low teens; Bettys comps decreased by a mid-single digit. Transactions per store increased 5%; average transaction value increased 1%.

RUEHL comparable store sales decreased 12%. Men’s comps declined by a low-single digit; women’s comps decreased by high teens. Transactions per store decreased 19%; average transaction value increased 2% to last year.

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Abercrombie & Fitch
November 2007 Sales Release
Call Script
 

By region, comps were strongest in the Northeast and weakest in the South.

We will announce December sales on Thursday, January 10^th, 2008.

Thank You.

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