0001104659-13-051153.txt : 20130805 0001104659-13-051153.hdr.sgml : 20130805 20130624213704 ACCESSION NUMBER: 0001104659-13-051153 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130624 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRUE RELIGION APPAREL INC CENTRAL INDEX KEY: 0001160858 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] IRS NUMBER: 980352633 STATE OF INCORPORATION: DE FISCAL YEAR END: 1213 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2263 EAST VERNON AVENUE CITY: VERNON STATE: CA ZIP: 90058 BUSINESS PHONE: 323.266.3072 MAIL ADDRESS: STREET 1: 2263 EAST VERNON AVENUE CITY: VERNON STATE: CA ZIP: 90058 FORMER COMPANY: FORMER CONFORMED NAME: GUSANA EXPLORATIONS INC DATE OF NAME CHANGE: 20011015 CORRESP 1 filename1.htm

 

True Religion Apparel, Inc.

2263 East Vernon Avenue

Vernon, California 90058

 

June 24, 2013

 

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549
Attn: Adam F. Turk and Brigitte Lippman

 

Re:                             True Religion Apparel, Inc.

Preliminary Proxy Statement on Schedule 14A

Filed June 3, 2013

File No.: 000-51483

 

Dear Mr. Turk and Ms. Lippman:

 

This letter is being submitted in connection with the above-referenced preliminary proxy statement and the response by True Religion Apparel, Inc. (the “Company”) to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) on such filing as set forth in your letter to Peter F. Collins, dated June 21, 2013.

 

As requested by the Staff, the Company hereby acknowledges that:

 

·                  the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

·                  the Staff’s comments or changes to disclosure in response to the Staff’s comments do not foreclose the Commission from taking any action with respect to the filing; and

·                  the Company may not assert the Staff’s comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Please do not hesitate to contact the undersigned at (323) 826-6483 if you should have any questions.

 

Sincerely yours,

 

True Religion Apparel, Inc.

 

By:

/s/ Peter F. Collins

 

 

Peter F. Collins

 

 

Chief Financial Officer

 

 

 

 

cc:

Deborah Greaves, Esq.

 

 

Dennis J. Block, Esq.

 

 

C.N. Franklin Reddick III, Esq.