-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SIGG3/jaEgVtmtQQtb45orLhsT0voTo9Godlgytll4EX1/+Kp7Wvps36w3Auuj0P
 hk9ZmC9p801yzHb/1hhRVQ==

<SEC-DOCUMENT>9999999997-08-023834.txt : 20080514
<SEC-HEADER>9999999997-08-023834.hdr.sgml : 20080514
<ACCEPTANCE-DATETIME>20080514151822
ACCESSION NUMBER:		9999999997-08-023834
CONFORMED SUBMISSION TYPE:	CT ORDER
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20080514
DATE AS OF CHANGE:		20080514
<ACTION-DATE>20080514
<RECEIVED-DATE>20080514

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PHOENIX FOOTWEAR GROUP INC
		CENTRAL INDEX KEY:			0000026820
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				150327010
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CT ORDER
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31309
		FILM NUMBER:		08831464

	BUSINESS ADDRESS:	
		STREET 1:		5759 FLEET STREET
		STREET 2:		SUITE 220
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008
		BUSINESS PHONE:		760-602-9688

	MAIL ADDRESS:	
		STREET 1:		5759 FLEET STREET
		STREET 2:		SUITE 220
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREEN DANIEL CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CT ORDER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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