0001104659-12-080825.txt : 20130227 0001104659-12-080825.hdr.sgml : 20130227 20121129154305 ACCESSION NUMBER: 0001104659-12-080825 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20121129 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OXFORD INDUSTRIES INC CENTRAL INDEX KEY: 0000075288 STANDARD INDUSTRIAL CLASSIFICATION: MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320] IRS NUMBER: 580831862 STATE OF INCORPORATION: GA FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 999 PEACHTREE STREET NE STREET 2: SUITE 688 CITY: ATLANTA STATE: GA ZIP: 30309 BUSINESS PHONE: 404-659-2424 MAIL ADDRESS: STREET 1: 999 PEACHTREE STREET NE STREET 2: SUITE 688 CITY: ATLANTA STATE: GA ZIP: 30309 CORRESP 1 filename1.htm

 

K. Scott Grassmyer

GRAPHIC

Senior Vice President-Finance,

 

Chief Financial Officer and Controller

 

 

November 29, 2012

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:                 Tia L. Jenkins, Senior Assistant Chief Accountant

Office of Beverages, Apparel, and Mining

 

Re:     Oxford Industries, Inc.

Form 10-K for Fiscal Year Ended January 28, 2012

Filed March 30, 2012

Form 10-Q for Fiscal Quarter Ended July 28, 2012

Filed August 30, 2012

File No. 001-04365

 

Dear Ms. Jenkins:

 

We have received the comments of the Staff of the Securities and Exchange Commission (the “Commission”) in your letter dated November 21, 2012 (the “Comment Letter”) concerning the above-referenced filings made by Oxford Industries, Inc. (the “Company”) with the Commission.  The Comment Letter requests a response from the Company within ten business days of its date (the “Response Date”).  As previously discussed with the Staff, the Company formally requests that the Response Date be extended an additional ten business days (until December 19, 2012).

 

Should you have any additional questions or concerns, please do not hesitate to contact me at (404) 653-1511.

 

Thank you for your assistance.

 

 

Very truly yours,

 

 

 

/s/ K. Scott Grassmyer

 

 

 

K. Scott Grassmyer

 

cc: Suying Li

Brian Bhandari, Branch Chief

 

Oxford Industries, Inc.

999 Peachtree Street, N.E., Suite 688  Atlanta, Georgia 30309

phone: 404-653-1511   email: sgrassmyer@oxfordinc.com

 

 GRAPHIC 2 g283111bci001.jpg GRAPHIC begin 644 g283111bci001.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T- M#AT5%A$8(Q\E)"(?(B$F*S7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#MO&GCN'PZ MIL[()/J##D'[L(QU;U/H*/#&@3ZE81:MXDFDO[FY'F)#,W[J)3TPG3/?I7DM MQ;E+9; M(Q]0\+:;=P%;:+^S[@#]W<6G[ID/_`<9'L:Y'0/'-_I.MOH'B9Q(8Y/*%UC! M4]MWJ#QS[UZ17C'Q1A2/Q@SJ`#+;HS?7D?T%3A4JK=.>OZ%XENDE4@>ST5RV M@6D?B/P982W^#_&*6WB*ZN[JQ?(BF:9RN"> M'QGMW':LHT.9RBGJNAI*ORI-K1GK5%<[XATP:\D<&GWDMOOOFM' M2M",K[D*K>3C;8WZ*X]-$NM'\;V$]O?W-`TJY>UL(2WVBXB.))`O7:>PSQ^M-4>;X7I:XG6MNM;V.^HK-?0-.:V\ MA8FCXXE21A(#Z[LYS7+:%XGO=/\`%$WA77)C7<$=R/GC6X?;D,!TS[UZ(=)LB,&)N?^ MFC?XTYTE&,97W%&HY2<;;%VBO--9U?4?"?CFVL[*]N+FSN=A:UFD,FWW M=S=16Z,$$LS'&'QGKZ5W&HZ&9;5SIMY<6-T!F.1)6*Y[!E)((IU*2ISY6Q4Z MKG'F2->BN6\$>*I?$%M/:WZHFHV;;9548##INQ]<@_\`UZ*SG!PERR-(34X\ MR/,_&'AZZ\.:](XC(M993);2#H><[?J,XKVG2K^+5-*MKZ%@4GC#<=CW'X'( MIVH:=9ZK9O:7T"3POU5A^H]#[UAZ7X8OO#C/'HVHB2R=MWV2\4L$/JK#D?E7 M34K*M32EI)?B/);73T,S@K;QA>Y7J?H#GGVKU& M^M-?U"!K=+VUT]'&'EA5I),?[.<`?7FCP_X3TOPW&?L<1>=QA[B4Y=OQ[#V% M*A4C1O+=CK4Y5K1V1=T;34TC1[73T.X6\80MZGN?SS6?XGTFU\1V9TIT#3_? M67_GW_VOQZ8[U=U2#5KB,QZ;>P6F1S(\)D8'VY`K/\.Z'JNB"9+G4X[]9Y3+ M)))$1)D@`\Y]A647;W^;4TDK^Y;0Y3P?KMQX5U9_"VN@1IO_`'$QZ`GISW4] MCVZ?3TNN3\6>#KCQ4\)>ZM[;R"VUUA+.0>Q.>E:>@:;J^E6R6E[J45]#&,*Y MB*R`=AG)S6E9PFE-/7JB*2G!\C6G1G*_%_\`Y!6G_P#79O\`T&M"\\/2W-KX M?U&*[N7^RRV[M`[[D*G:"0.Q&?RJ7Q5X0U'Q4T*3:G!;P0$E$2`DDGN26]*W M-'L]1L+."TN[J"Y2&,()%C*,0.!GDBJ]JHTHJ+U5_P`2?9N523DM'8OR1K(! MD#M5A:SX4M=4OX=4@ ME>RU*`@I%9T:JC&4);,TJTW*49+H;M>2Z]$^J?%R*&TR6CFAW% M>VT`L?P%>D.FM-;^6LUDDI&/.",<>X7/]:K:%X7L]",UQ&SW-]<$F:ZFY9R> M?P&>PIT9JE>76UA58.K9=-SC/BKSK>C\XX/_`*$*[#71JFGZ>U[97%Q="'YI MH/D#.G"-1\37\5W<:M#!Y*[8TC@)"\YSDMR:ZNQ2^C@"7TT M,S@`;XT*[O<@DU'?:NEF74FM0L,M MLDYSEV1BH],#-95N64KQ>GGT+I(<:E2Z>A-!2A3LUJ<'X#@EOO&FM7ML2MO^\&\="6D!`_(&BO0]%T2PT"P M%EI\7EQYW,2I/KQ14UJO/.ZV*HTN2%GN3G4+%20;RW!!P095X_6C^TK# M_G]M_P#OZO\`C2G3[)B2;.`D\DF,<_I2?V=8_P#/E;_]^E_PK'W37W@_M*P_ MY_;?_OZO^-']I6'_`#^V_P#W]7_&C^SK'_GRM_\`OTO^%']G6/\`SY6__?I? M\*/=#W@_M*P_Y_;?_OZO^-']I6'_`#^V_P#W]7_&C^SK'_GRM_\`OTO^%']G M6/\`SY6__?I?\*/=#W@_M*P_Y_;?_OZO^-']I6'_`#^V_P#W]7_&C^SK'_GR MM_\`OTO^%']G6/\`SY6__?I?\*/=#W@_M*P_Y_;?_OZO^-']I6'_`#^V_P#W M]7_&C^SK'_GRM_\`OTO^%4M6M;>UL'G@M;=60CK"I!Y^E/W0]XN_VE8?\_MO M_P!_5_QH_M*P_P"?VW_[^K_C5>2#3[6"-[BTA(;`+^0N!]<#@5(;73P6'V"( MA5W9$*X(]J/=#WB3^TK#_G]M_P#OZO\`C1_:5A_S^V__`']7_&JZQZ6T4;LL(OW3%6_GM1[H>\6 M/[2L/^?VW_[^K_C1_:5A_P`_MO\`]_5_QJLZZ9'&[M81A4`8GR!T/0U(;?35 MF2)K*%7D!*9A7G'6CW0]XE_M*P_Y_;?_`+^K_C1_:5A_S^V__?U?\:K;=+$, MTQL8@D+%7_<+P1UISPZ9'DO90JH7=N,*XQQ_B*/=#WB?^TK#_G]M_P#OZO\` MC13!9Z>7"?8H`2,C]TO3ZT4O=#WBY1114E!1110`4444`%%%%`!67K\F+`Q8 M_P!81SZ"1+96B!$H(()]J5(_L,=PBL7C5`44_P`(.>,^E%%`%:!? MM6G6MF?E4A26'4XYJQ"_V>ZN8L;M[^9GIC(''Z444P$NH(9;C$T8?:@VL"58 M=>XIER3#HKJ6:0NA&YCSCM]:**0"7LV[1"=N"RJO7Z4\2^7?0-M#+-&<`\E" M/0^]%%`%0S[M-U`;<;Y6[],U-YV&:W1!M>/>V_YLG@8^E%%,":TMTCN#]G+1 /+LY0-E2<]0#THHHI`?_9 ` end