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): April 10, 2008

ABERCROMBIE & FITCH CO.

(Exact name of registrant as specified in its charter)

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

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 April 10, 2008, Abercrombie & Fitch Co. (the “Registrant”) issued a news release reporting net sales and comparable store sales for the five-week period ended April 5, 2008. A copy of the April 10, 2008 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 April 10, 2008 news release, the Registrant made available by telephone a pre-recorded message addressing the Registrant’s net sales and comparable store sales for the five-week period ended April 5, 2008. To listen to this pre-recorded sales message, dial (800) 395-0662, or internationally, dial (402) 220-1262. 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 April 10, 2008
99.2	Transcript of pre-recorded message of Abercrombie & Fitch Co. addressing net sales and comparable store sales for five-week period ended April 5, 2008

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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: April 10, 2008	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 April 10, 2008

Abercrombie & Fitch Co.

Exhibit No.	Description
99.1	News release issued by Abercrombie & Fitch Co. on April 10, 2008
99.2	Transcript of pre-recorded message of Abercrombie & Fitch Co. addressing net sales and comparable store sales for five-week period ended April 5, 2008

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EX-99.1

EXHIBIT 99.1

ABERCROMBIE & FITCH REPORTS
MARCH NET SALES OF $330.2 MILLION

New Albany, Ohio, April 10, 2008: Abercrombie & Fitch (NYSE: ANF) today reported net sales of $330.2 million for the five-week period ended April 5, 2008, compared to net sales of $331.2 million for the five-week period ended April 7, 2007. March comparable store sales decreased 10%. Total Company direct-to-consumer net sales increased 45% to $25.6 million for the five-week period ended April 5, 2008, compared to the five-week period ended April 7, 2007.

March comparable store sales were adversely affected by shifts in the Easter and Spring Break calendars, which were two weeks earlier compared to last year.

Year-to-date, the Company reported a net sales increase of 4% to $559.1 million from $537.8 million last year. Comparable store sales decreased 7% for the year-to-date period. Year-to-date, total Company direct-to-consumer net sales increased 43% to $42.5 million.

March 2008 Developments

• Total Company net sales of $330.2 million

• Total Company direct-to-consumer net sales increased 45%

• Total Company comparable store sales decreased 10%

• Abercrombie & Fitch comparable store sales decreased 2%

• abercrombie comparable store sales decreased 14%

• Hollister Co. comparable store sales decreased 16%

• RUEHL comparable store sales decreased 21%

The Company operated 353 Abercrombie & Fitch stores, 200 abercrombie stores, 455 Hollister Co. stores, 22 RUEHL stores and five Gilly Hicks stores in the United States at the end of fiscal March. The Company also operated three Abercrombie & Fitch stores and three Hollister Co. stores in Canada and one Abercrombie & Fitch flagship 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 March sales message, please dial (800) 395-0662, or internationally, dial (402) 220-1262.

# # # #

For further information, call:	Investor Inquiries:
	Brian Logan
	Sr. Director, Investor Relations & Controller
	(614) 283-6877
	Media Inquiries:
	Thomas Lennox
	Vice President, Corporate Communications
	(614) 283-6493

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 2, 2008, in some cases have affected and in the future could affect the Company’s financial performance and could cause actual results for the 2008 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

EXHIBIT 99.2

Abercrombie & Fitch
March 2008 Sales Release
Call Script

This is Brian Logan, Controller and Sr. Director of Investor Relations of Abercrombie & Fitch. The following is a summary of our sales results for the fiscal month ended April 5th, 2008.

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 five-week period ended April 5th, 2008, were $330.2 million, compared to net sales of $331.2 million for the five-week period ended April 7th, 2007. Total Company direct-to-consumer net sales increased 45% to $25.6 million for the five-week period ended April 5th, 2008, compared to the five-week period ended April 7th, 2007. March comparable store sales decreased 10%.

The Company estimates that March comparable store sales were adversely affected by 5% to 6% related to shifts in the Easter and Spring Break calendars, which were two weeks earlier compared to last year.

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Abercrombie & Fitch
March 2008 Sales Release
Call Script

By brand, Abercrombie & Fitch comparable store sales were down 2%. Men’s comps were up by a mid single digit; while women’s comps were down by a high single digit. Transactions per store per week were down 5%, while average transaction value was up 5%.

In the kids business, abercrombie, comparable store sales were down 14%. Boy’s comps were down by a high single digit and girls comps were down by a mid teen. Transactions per store per week were down 16%, while average transaction value was up 2%.

Hollister comparable store sales were down 16%. Dude’s comps were down by a high single digit and Betty’s comps were down by a high teen. Transactions per store per week were down 12% and average transaction value was down 5%.

RUEHL comparable store sales were down 21%. Men’s comps were down by a low single digit and women’s comps were down by a low thirty. Transactions per store per week were down 32% and average transaction value was down 1%.

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Abercrombie & Fitch
March 2008 Sales Release
Call Script

From a merchandise classification standpoint across all brands, stronger performing masculine categories included fleece tops and fragrance, while shorts and graphic tees were down. In the feminine businesses, again on a total company basis, fleece and jeans performed well; while knit tops, skirts and shorts were down.

By region, comps were strongest in the North Atlantic and Southwest and weakest in the Midwest and South.

We will announce April sales on Thursday, May 8th, 2008.

Thank You.

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