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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CgCSVSXQyln3sxLV+jG85krQItffuMW4tZBY2dRNnql7B5yBM28clMUHgbEx33Vz
 hd2eZSYcP8wE0a6KVfYR/w==

<SEC-DOCUMENT>9999999995-09-000856.txt : 20090407
<SEC-HEADER>9999999995-09-000856.hdr.sgml : 20090407
<ACCEPTANCE-DATETIME>20090407001514
ACCESSION NUMBER:		9999999995-09-000856
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090406
DATE AS OF CHANGE:		20090407
EFFECTIVENESS DATE:		20090406

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-33027
		FILM NUMBER:		09736260

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2009-04-06</finalEffectivenessDispDate>
        <accessionNumber>0001140361-09-008170</accessionNumber>
        <submissionType>POS AM</submissionType>
        <filer>
            <cik>0001019439</cik>
            <entityName>WALKING CO HOLDINGS, INC.</entityName>
            <fileNumber>333-33027</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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