-----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,
 G8JCSIC+lcoWGuk2kb39yYUOphYNGVNgrR6XsNDx6B0k1wBEunGQV08fVHKtUzJq
 w9QzlhrNdKBBMXsVliyjoQ==

<SEC-DOCUMENT>0000000000-07-039484.txt : 20071015
<SEC-HEADER>0000000000-07-039484.hdr.sgml : 20071015
<ACCEPTANCE-DATETIME>20070813112028
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-039484
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070813

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SYMS CORP
		CENTRAL INDEX KEY:			0000724742
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-FAMILY CLOTHING STORES [5651]
		IRS NUMBER:				222465228
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0301

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		SYMS WAY
		CITY:			SECAUCUS
		STATE:			NJ
		ZIP:			07094
		BUSINESS PHONE:		2019029600

	MAIL ADDRESS:	
		STREET 1:		SYMS WAY
		CITY:			SECAUCUS
		STATE:			NJ
		ZIP:			07094
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>syms0610ksu2lt3up.pdf
<DESCRIPTION>COMMENTS ISSUED BY HOBBS/MORAN RE: REVIEW OF 10-K RESPONSE FILED 6/5/07
<TEXT>
<PDF>
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