-----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, JoV87qc9XOJFAEC9tYe8ZxfcZyquok3QLg9QKK4j+VU929KVft9vlIn0m0eiebzw EKufWcwKd8U4DBneIPXqFw== 0001140361-09-011698.txt : 20090511 0001140361-09-011698.hdr.sgml : 20090511 20090511164217 ACCESSION NUMBER: 0001140361-09-011698 CONFORMED SUBMISSION TYPE: RW WD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090511 DATE AS OF CHANGE: 20090511 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WALKING CO 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: RW WD SEC ACT: SEC FILE NUMBER: 333-36431 FILM NUMBER: 09815636 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 FORMER COMPANY: FORMER CONFORMED NAME: BIG DOG HOLDINGS INC DATE OF NAME CHANGE: 19960723 RW WD 1 rwwd.htm THE WALKING COMPANY HOLDINGS RW WD 5-11-2009 rwwd.htm
THE WALKING COMPANY HOLDINGS, INC.
(formerly Big Dog Holdings, Inc.)
121 Gray Avenue
Santa Barbara, CA  93101


April 30, 2009


VIA EDGAR CORRESPONDENCE (RW WD)

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

Re:
The Walking Company Holdings, Inc. (formerly Big Dog Holdings, Inc.)
Registration Statement on Form S-1MEF
Filed September 26, 1997
File No. 333-36431

Ladies and Gentlemen:

The Walking Company Holdings, Inc. (formerly Big Dog Holdings, Inc.) (the “Registrant”) hereby requests that its Rule 477 withdrawal request dated April 10, 2009, filed with the Securities and Exchange Commission be withdrawn.

If you have any questions with respect to this matter, please contact me at (805) 963-8727 or Carrie Darling of Sheppard Mullin Richter & Hampton LLP, outside counsel to the Company, at (858) 720-7478.

 
THE WALKING COMPANY HOLDINGS, INC.
     
 
By:
/s/ Anthony J. Wall
 
Name:
Anthony J. Wall
 
Title:
Executive Vice President and General Counsel

 
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