0001104659-13-065387.txt : 20140225 0001104659-13-065387.hdr.sgml : 20140225 20130821170310 ACCESSION NUMBER: 0001104659-13-065387 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130821 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN APPAREL, INC CENTRAL INDEX KEY: 0001336545 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 203200601 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 BUSINESS PHONE: 213-488-0226 MAIL ADDRESS: STREET 1: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 FORMER COMPANY: FORMER CONFORMED NAME: Endeavor Acquisition Corp. DATE OF NAME CHANGE: 20050818 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN APPAREL RETAIL, INC. CENTRAL INDEX KEY: 0001577196 IRS NUMBER: 721577829 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 BUSINESS PHONE: (213) 488-0226 MAIL ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN APPAREL (USA), LLC CENTRAL INDEX KEY: 0001577197 IRS NUMBER: 262368940 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 BUSINESS PHONE: (213) 488-0226 MAIL ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KCL KNITTING, LLC CENTRAL INDEX KEY: 0001577199 IRS NUMBER: 954819518 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 BUSINESS PHONE: (213) 488-0226 MAIL ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN APPAREL DYEING & FINISHING, INC. CENTRAL INDEX KEY: 0001577201 IRS NUMBER: 412150324 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 BUSINESS PHONE: (213) 488-0226 MAIL ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FRESH AIR FREIGHT, INC. CENTRAL INDEX KEY: 0001577198 IRS NUMBER: 450533870 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 BUSINESS PHONE: (213) 488-0226 MAIL ADDRESS: STREET 1: C/O AMERICAN APPAREL, INC. STREET 2: 747 WAREHOUSE STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 CORRESP 1 filename1.htm

 

American Apparel, Inc.
747 Warehouse Street
Los Angeles, CA 90021
(213) 488-0226

 

 

August 21, 2013

 

VIA EDGAR

 

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010

 

Re:                                 American Apparel, Inc.
and the Additional Registrants listed on Annex A hereto
Registration Statement on Form S-4

 

Ladies and Gentlemen:

 

American Apparel, Inc., a Delaware corporation, and each of the guarantors set forth on Annex A hereto (collectively, the “Registrants”) are registering an exchange offer (the  “Exchange Offer”) of 13.0% Senior Secured Notes due 2020 issued on April 4, 2013 (the “Old Notes”) for 13.0% Senior Secured Notes due 2020 that have been registered under the Securities Act of 1933, as amended (the “Securities Act” and, such notes, the “New Notes”), pursuant to a Registration Statement on Form S-4 in reliance on the staff of the Securities and Exchange Commission’s position set forth in Exxon Capital Holdings Corp., SEC No-Action Letter (publicly available May 13, 1988), Morgan Stanley & Co. Inc., SEC No-Action Letter (publicly available June 5, 1991) and Shearman & Sterling, SEC No-Action Letter (publicly available July 2, 1993).  The Registrants represent as follows:

 

1.                                      The Registrants have not entered into any arrangement or understanding with any person to distribute the New Notes to be received in the Exchange Offer and, to the best of the Registrants’ information and belief, each person participating in the Exchange Offer is acquiring the New Notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the New Notes to be received in the Exchange Offer.

 

2.                                      In this regard, the Registrants will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that if such person is participating in the Exchange Offer for the purpose of distributing the New Notes to be acquired in the Exchange Offer, such person (i) cannot rely on the staff position enunciated in Exxon Capital Holdings Corp., SEC No-Action Letter (publicly available May 13, 1988) or similar letters and (ii) must comply with registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction.

 


 

3.                                      The Registrants acknowledge that such a secondary resale transaction by such person participating in the Exchange Offer for the purpose of distributing the New Notes should be covered by an effective registration statement containing the selling securityholder information required by Item 507 of Regulation S-K under the Securities Act.

 

4.                                      The Registrants will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) that any broker-dealer who holds Old Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives New Notes in exchange for such Old Notes pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act (as described in Shearman & Sterling, SEC No-Action Letter (publicly available July 2, 1993)) in connection with any resale of such New Notes.

 

5.                                      The Registrants will include in the transmittal letter or similar documentation to be executed by an exchange offeree in order to participate in the Exchange Offer the following additional provisions:

 

(a)                                     If the exchange offeree is not a broker-dealer, an acknowledgement that it is not engaged in, and does not intend to engage in, a distribution of the New Notes.

 

(b)                                     If the exchange offeree is a broker-dealer holding Old Notes acquired for its own account as a result of market-making activities or other trading activities, an acknowledgment that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of New Notes received in respect of such Old Notes pursuant to the Exchange Offer, and a statement to the effect that by so acknowledging and by delivering a prospectus, such broker-dealer will not be deemed to admit that it is an “underwriter” within the meaning of the Securities Act.

 

6.                                      None of the Registrants nor any affiliate of the Registrants has entered into any arrangement or understanding with any broker-dealer participating in the Exchange Offer to distribute the New Notes.

 

[signature pages follow]

 

2


 

 

Very truly yours,

 

 

 

 

 

AMERICAN APPAREL, INC.

 

 

 

 

 

 

By:

/s/ Glenn Weinman

 

Name:

Glenn A. Weinman

 

Title:

Executive Vice President, General Counsel

 

and Secretary

 

 

 

 

 

AMERICAN APPAREL (USA), LLC.

 

 

 

 

 

By:

/s/ Glenn Weinman

 

Name:

Glenn A. Weinman

 

Title:

Executive Vice President, General Counsel

 

 

and Secretary

 

 

 

 

 

AMERICAN APPAREL RETAIL, INC.

 

 

 

 

 

 

By:

/s/ Glenn Weinman

 

Name:

Glenn A. Weinman

 

Title:

Executive Vice President, General Counsel

 

 

and Secretary

 

 

 

 

 

AMERICAN APPAREL DYEING & FINISHING, INC.

 

 

 

 

 

 

By:

/s/ Glenn Weinman

 

Name:

Glenn A. Weinman

 

Title:

Executive Vice President, General Counsel

 

 

and Secretary

 

 

 

 

 

KCL KNITTING, LLC

 

 

 

 

 

 

By:

/s/ Glenn Weinman

 

Name:

Glenn A. Weinman

 

Title:

Executive Vice President, General Counsel

 

 

and Secretary

 

3


 

 

FRESH AIR FREIGHT, INC.

 

 

 

 

 

 

By:

/s/ Glenn Weinman

 

Name:

Glenn A. Weinman

 

Title:

Executive Vice President, General Counsel

 

 

and Secretary

 

 

 

 

cc:

Glenn Weinman, Esq.

 

 

 

Executive Vice President, General Counsel and Secretary

 

 

 

American Apparel, Inc.

 

 

 

 

 

 

 

Jeffrey Cohen, Esq.

 

 

 

Skadden, Arps, Slate, Meagher & Flom LLP

 

 

 

4


 

Annex A

 

Additional Registrants

 

1.              American Apparel (USA), LLC, a California limited liability company

 

2.              American Apparel Dyeing & Finishing, Inc., a California corporation

 

3.              KCL Knitting, LLC, a California limited liability company

 

4.              American Apparel Retail, Inc., a California corporation

 

5.              Fresh Air Freight, Inc., a California corporation

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