0000950123-10-115284.txt : 20110328 0000950123-10-115284.hdr.sgml : 20110328 20101221105738 ACCESSION NUMBER: 0000950123-10-115284 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HASTINGS ENTERTAINMENT INC CENTRAL INDEX KEY: 0001054579 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL- COMPUTER & PRERECORDED TAPE STORES [5735] IRS NUMBER: 751386375 STATE OF INCORPORATION: TX FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3601 PLANS BLVD STREET 2: SUITE 1 CITY: AMARILLO STATE: TX ZIP: 79102 BUSINESS PHONE: 8063512300 MAIL ADDRESS: STREET 1: P O BOX 35350 CITY: AMARILLO STATE: TX ZIP: 79120-5350 CORRESP 1 filename1.htm corresp
Filed as EDGAR Correspondence
December 21, 2010
Division of Corporation Finance
U.S. Securities and Exchange Commission
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: Mr. H. Christopher Owings
         
 
  Re:   Hastings Entertainment, Inc. (the “Company” or “we”)
 
      Form 10-K for the Fiscal Year Ended January 31, 2010
 
      Filed April 16, 2010
 
      Definitive Proxy Statement on Schedule 14A
 
      Filed April 22, 2010
 
      Form 10-Qs for the Fiscal Quarters Ended April 30, 2010, July 31, 2010 and
 
      October 31, 2010
 
      Filed June 2, 2010, August 25, 2010 and December 3, 2010
 
      File No. 000-24381
Dear Mr. Owings:
     We received your comment letter dated December 17, 2010 regarding the above-referenced filings. As discussed with Ms. Angie Kim, we will respond to your comment letter on or before January 18, 2010.
     Please do not hesitate to contact me at (806) 677-1402 if you have any questions.
         
  Sincerely,
 		  
  /s/ Dan Crow    
  Dan Crow   
  Chief Financial Officer
Hastings Entertainment, Inc.