Unassociated Document
SYMS CORP
ONE SYMS WAY
SECAUCUS, NEW JERSEY 07094
March 8, 2011
VIA EDGAR
Edwin S. Kim, Esq.
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Syms Corp
Form 10-K for the Fiscal Year Ended February 27, 2010
Filed May 13, 2010
Form 10-Q for the Quarter Ended November 27, 2010
Filed January 6, 2011
Current Report on Form 8-K
Filed June 24, 2009
Definitive Proxy Statement on Schedule 14A
Filed June 1, 2010
File No. 001-08546
Dear Mr. Kim:
This letter is submitted on behalf of Syms Corp (the “Registrant”) in connection with the comment letter emailed by the Staff to the Registrant on February 23, 2011. In that letter, the Staff requested a written response by March 9, 2011. The Registrant has been working diligently on the responses to the Staff’s comments, but will not be in a position to respond by March 9, 2011. The Registrant hereby requests an extension until March 23, 2011, ten business days after the original due date.
Kindly contact the undersigned if you would like to discuss this letter.
Very truly yours,
SYMS CORP
Name: Seth Udasin
Title: Chief Financial Officer
Laura Brandt, Esq.
Lowenstein Sandler
Peter H. Ehrenberg, Esq.