-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QhxhfAb89Z7JCR9xyOqIfADd81rTxq6DYM2Lpql2beu1EUk5VJh8ZTuvgUljF4PT F2I1qPcLjv9ATP1Kpk+ceA== 0001140361-07-018481.txt : 20071127 0001140361-07-018481.hdr.sgml : 20071127 20070920211533 ACCESSION NUMBER: 0001140361-07-018481 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070920 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BIG DOG HOLDINGS INC CENTRAL INDEX KEY: 0001019439 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-FAMILY CLOTHING STORES [5651] IRS NUMBER: 521868665 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 121 GRAY AVENUE CITY: SANTA BARBARA STATE: CA ZIP: 93101 BUSINESS PHONE: 8059638727 MAIL ADDRESS: STREET 1: 121 GRAY AVENUE CITY: SANTA BARBARA STATE: CA ZIP: 93101 CORRESP 1 filename1.htm corresp.htm
Big Dog Holdings, Inc.


September 20, 2007

VIA EDGAR CORRESPONDENCE AND FACSIMILE

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

 
Re:
Big Dog Holdings, Inc.
Acceleration Request for Registration Statement on Form S-3 (No. 333-143928)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date of the above-referenced registration statement be accelerated to Monday, September 24, 2007, at 4:00 p.m., EDT, or as soon thereafter as practicable.

In making this acceleration request, the Company acknowledges that the acceleration of the effectiveness of the registration statement does not foreclose the Commission from taking subsequent action with respect to that filing and does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in such filing.  Additionally, the Company acknowledges that it may not assert the Commission's acceleration of the registration statement as a defense in any proceeding under the federal securities laws of the United States initiated by the Commission or any other person.

 
Sincerely,
   
 
Big Dog Holdings, Inc.
   
   
 
/s/ Anthony Wall
 
Anthony Wall
 
General Counsel

cc:           Nasdaq (via facsimile)
 
 
 -----END PRIVACY-ENHANCED MESSAGE-----