<SEC-DOCUMENT>0001193125-15-390861-index.html : 20151230
<SEC-HEADER>0001193125-15-390861.hdr.sgml : 20151230
<ACCEPTANCE-DATETIME>20151130165759
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-390861
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20151130

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SKECHERS USA INC
		CENTRAL INDEX KEY:			0001065837
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				954376145
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		228 MANHATTAN BEACH BLVD
		CITY:			MANHATTAN BEACH
		STATE:			CA
		ZIP:			90266
		BUSINESS PHONE:		3103183100

	MAIL ADDRESS:	
		STREET 1:		228 MANHATTAN BEACH BLVD
		CITY:			MANHATTAN BEACH
		STATE:			CA
		ZIP:			90266
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g33376g72m69.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g33376g72m69.jpg

</DOCUMENT>
</SEC-DOCUMENT>