0000950138-11-000434.txt : 20110919 0000950138-11-000434.hdr.sgml : 20110919 20110802120458 ACCESSION NUMBER: 0000950138-11-000434 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110802 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SHOES COM INC CENTRAL INDEX KEY: 0001110591 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9453 OWENSMOUTH AVE CITY: CHATSWORTH STATE: CA ZIP: 91311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BROWN SHOE CO INC CENTRAL INDEX KEY: 0000014707 STANDARD INDUSTRIAL CLASSIFICATION: FOOTWEAR, (NO RUBBER) [3140] IRS NUMBER: 430197190 STATE OF INCORPORATION: NY FISCAL YEAR END: 0426 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8300 MARYLAND AVE STREET 2: P O BOX 29 CITY: ST LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 3148544000 MAIL ADDRESS: STREET 1: P O BOX 29 CITY: ST LOUIS STATE: MO ZIP: 63166 FORMER COMPANY: FORMER CONFORMED NAME: BROWN SHOE CO INC/ DATE OF NAME CHANGE: 19990528 FORMER COMPANY: FORMER CONFORMED NAME: BROWN GROUP INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: BROWN SHOE CO INC DATE OF NAME CHANGE: 19720327 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BASKETBALL MARKETING CO INC CENTRAL INDEX KEY: 0001036172 IRS NUMBER: 232727003 FISCAL YEAR END: 0129 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 314-854-4000 MAIL ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Brown Shoe CO of Canada Ltd CENTRAL INDEX KEY: 0001326826 IRS NUMBER: 000000000 STATE OF INCORPORATION: A6 FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1857 ROGERS ROAD CITY: PERTH STATE: A6 ZIP: K7H3E8 BUSINESS PHONE: 613-267-2000 MAIL ADDRESS: STREET 1: 1857 ROGERS ROAD CITY: PERTH STATE: A6 ZIP: K7H3E8 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Brown Group Retail, Inc. CENTRAL INDEX KEY: 0001326827 IRS NUMBER: 251323027 STATE OF INCORPORATION: PA FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 314-854-4000 MAIL ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Brown Shoe International Corp CENTRAL INDEX KEY: 0001326828 IRS NUMBER: 431375891 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 314-854-4000 MAIL ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Buster Brown & Co CENTRAL INDEX KEY: 0001326829 IRS NUMBER: 431661024 STATE OF INCORPORATION: MO FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 314-854-4000 MAIL ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bennett Footwear Group LLC CENTRAL INDEX KEY: 0001326830 IRS NUMBER: 043437154 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 314-854-4000 MAIL ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sidney Rich Associates, Inc. CENTRAL INDEX KEY: 0001326865 IRS NUMBER: 430910619 STATE OF INCORPORATION: MO FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 314-854-4000 MAIL ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Sporting Goods Corp CENTRAL INDEX KEY: 0001525133 IRS NUMBER: 133191696 STATE OF INCORPORATION: DE FISCAL YEAR END: 0129 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 314-854-4000 MAIL ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Edelman Shoe, Inc. CENTRAL INDEX KEY: 0001525134 IRS NUMBER: 200440392 STATE OF INCORPORATION: DE FISCAL YEAR END: 0129 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 314-854-4000 MAIL ADDRESS: STREET 1: 8300 MARYLAND AVENUE CITY: ST. LOUIS STATE: MO ZIP: 63105 CORRESP 1 filename1.htm brownshoe-2011s4acceleration.htm - Generated by SEC Publisher for SEC Filing

 

Brown Shoe Company, Inc.

Edelman Shoe, Inc.

The Basketball Marketing Company, Inc.

American Sporting Goods Corporation

Bennett Footwear Group LLC

Buster Brown & Co.

Brown Shoe International Corp.

Brown Group Retail, Inc.

Sidney Rich Associates, Inc.

Shoes.com, Inc.
8300 Maryland Avenue
St. Louis, Missouri 63105

 

 

 

 

 

 

Brown Shoe Company of Canada Ltd

1857 Rogers Road

Perth, Ontario K7H3E8

 

 

August 1, 2011

 

Via EDGAR and Facsimile (202-772-9209)

 

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention:  David Link

Re:       Brown Shoe Company, Inc., Edelman Shoe, Inc., The Basketball Marketing Company, Inc., American Sporting Goods Corporation, Brown Shoe Company of Canada Ltd, Bennett Footwear Group LLC, Buster Brown & Co., Brown Shoe International Corp., Brown Group Retail, Inc., Sidney Rich Associates, Inc., and Shoes.com, Inc.; Registration Statement on Form S-4 (Nos. 333-175574, 333-175574-01, 333-175574-02, 333-175574-03, 333-175574-04, 333-175574-05, 333-175574-06, 333-175574-07, 333-175574-08, 333-175574-09, and 333-175574-10)

Dear Mr. Link:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities Act of 1933, as amended, the undersigned registrants, Brown Shoe Company, Inc., Edelman Shoe, Inc., The Basketball Marketing Company, Inc., American Sporting Goods Corporation, Brown Shoe Company of Canada Ltd, Bennett Footwear Group LLC, Buster Brown & Co., Brown Shoe International Corp., Brown Group Retail, Inc., Sidney Rich Associates, Inc., and Shoes.com, Inc., hereby request that the effectiveness of the above-referenced registration statements be accelerated to August 3, 2011, at 3:00 p.m. Eastern Time, or as soon thereafter as practicable.

In addition, the registrants hereby acknowledge that:

 

 

 

 

·                    should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·                    the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·                    the registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Robert J. Endicott at (314) 259-2447 or Matthew E. Johnson at (314) 259-2261 if you have any questions or comments.  Thank you for your continued assistance.

                                                                       

 

 

Very truly yours,

 

 

 

Brown Shoe Company, Inc.

Edelman Shoe, Inc.

The Basketball Marketing Company, Inc. American Sporting Goods Corporation Brown Shoe Company of Canada Ltd Bennett Footwear Group LLC

Buster Brown & Co.

Brown Shoe International Corp.

Brown Group Retail, Inc.

Sidney Rich Associates, Inc.

Shoes.com, Inc.

     as to each of the foregoing,

  

 

By:/s/ Michael I. Oberlander                     

Michael I. Oberlander
Senior Vice President, General Counsel and  Corporate Secretary