0001157523-19-000556.txt : 20190516 0001157523-19-000556.hdr.sgml : 20190516 20190307164910 ACCESSION NUMBER: 0001157523-19-000556 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190307 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PIER 1 IMPORTS INC/DE CENTRAL INDEX KEY: 0000278130 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700] IRS NUMBER: 751729843 STATE OF INCORPORATION: DE FISCAL YEAR END: 0302 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 PIER 1 PLACE CITY: FORT WORTH STATE: TX ZIP: 76102 BUSINESS PHONE: 8172526000 MAIL ADDRESS: STREET 1: 100 PIER 1 PLACE CITY: FORT WORTH STATE: TX ZIP: 76102 FORMER COMPANY: FORMER CONFORMED NAME: PIER 1 INC DATE OF NAME CHANGE: 19860921 FORMER COMPANY: FORMER CONFORMED NAME: PIER 1 IMPORTS INC/GA DATE OF NAME CHANGE: 19840729 FORMER COMPANY: FORMER CONFORMED NAME: NEWCORP INC DATE OF NAME CHANGE: 19800423 CORRESP 1 filename1.htm

100 Pier 1 Place

Fort Worth, Texas 76102

March 7, 2019

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Robert Babula and Elizabeth Sellars

Re: Pier 1 Imports, Inc.

Form 10-K

Filed May 2, 2018

Form 10-Q

Filed January 9, 2019

File No. 001-07832

Dear Mr. Babula and Ms. Sellars:

On February 28, 2019 Pier 1 Imports, Inc. received your letter dated the same date providing comments related to our Annual Report on Form 10-K filed May 2, 2018 and our Quarterly Report on Form 10-Q filed January 9, 2019. The letter requested our response within ten business days, which makes the response due on Thursday, March 14, 2019. I respectfully request that we be allowed an additional ten business days to respond to your request, resulting in our response to your comments being due on Thursday, March 28, 2019.

If you have questions or would like to discuss this request for an extension, please do not hesitate to contact me.

Sincerely,

Pier 1 Imports, Inc.

By: /s/ Nancy A. Walsh

Nancy A. Walsh

Executive Vice President and CFO

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