-----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, RkN3H0I1eUnpYvy6Z015CtyEdFAH5zNzkxkuAEaRhPV8rYkkZILUArHT+ZvSWy/+ OHb6fYdX5PRIqzBP3KHG/Q== 0000892569-08-000269.txt : 20080522 0000892569-08-000269.hdr.sgml : 20080522 20080306175230 ACCESSION NUMBER: 0000892569-08-000269 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20080306 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QUIKSILVER INC CENTRAL INDEX KEY: 0000805305 STANDARD INDUSTRIAL CLASSIFICATION: MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320] IRS NUMBER: 330199426 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 BUSINESS PHONE: 714-889-2200 MAIL ADDRESS: STREET 1: 15202 GRAHAM STREET CITY: HUNTINGTON BEACH STATE: CA ZIP: 92649 CORRESP 1 filename1.htm corresp
 

(QuiksilverA)
March 6, 2008
Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attn: Dave Walz
          Re: Quiksilver, Inc. (File No. 001-14229)
Dear Mr. Walz:
We are in receipt of the comments of the Staff of the Securities and Exchange Commission (the “Commission”) set forth in the Commission’s letter dated February 25, 2008 (the “SEC Comment Letter”) regarding Quiksilver, Inc.’s Annual Report on Form 10-K for the fiscal year ended October 31, 2007.
We note that the SEC Comment Letter indicates that we should respond within 10 business days or indicate to the Staff when we will respond. This correspondence is to inform you that we will respond to the SEC Comment Letter prior to March 31, 2008.
Please feel free to contact our Chief Financial Officer, Joe Scirocco, at (714) 889-6007 or me at (714) 889-4257.
         
  Sincerely,

QUIKSILVER, INC.
 		  
  /s/ Robert B. Mc Knight, Jr.    
  Robert B. McKnight, Jr.    
  President and Chief Executive Officer   
 
(QuiksilverB)

GRAPHIC 2 a38814ca3881400.gif GRAPHIC begin 644 a38814ca3881400.gif M1TE&.#EAE0`J`(<``````(````"``("`````@(``@`"`@,#`P,#/CX^KJZO'Q\?CX^/_[\*"@I("`@/\```#_ M`/__````__\`_P#______R'Y!````/\`+`````"5`"H```C_`/^],4*PH,&# M"!,J7,BPH<.'%OY)G$BQHL6+&#-JI/2PH\>/($-J'$FR9$:.(5.J7-G1I,N7 M&PGVHMB+X+^:-FU2-$+I'\$W/HT`G4BP)U$C06WB1*J3Z,R)]11.W,`0IM6K M_U!F)1A1:<&D0`OV%/J/*E)Z!&\MO?G5X,R?09/*#-KU(-"H#K'J-:G58-RU M!<,6]5GVZU*42`'[U9G3;5*Y9)/63;BW.'AJ8L%3+L"OVS?!D(T\_7=+M&V;41\?G4G)Z->C0`<*/AB[N<39 MKC7;7MYS\L%;CQ5WQLQ][L2!37T._ZV(T'ESZ!*]3D\Z-B).N=E'VZ2D7?4& M@<>)UKOX&:EYV%J1Y]]-Z0U8V%A&N&=@>A$=)6"!X?GTEA'W@7=1<1AFF-]_ M>R'6H'$)>K9A;V^@Q15.1N$T7E"]M-AB4:&19\%G&U@0X4AF<6@98@>%QM*/ M0#:D8V4^!FGDD54-J>223#;IY)-01BGEE%1"*5&69^)SSYAB;ODF/!()FN65 M^'"II9ML_BG1.Q/%\\Z6?$ZJ9J)82H(/F/),Q,ZB;1;ZYI;L4$JJFYBFNN6D MD=[Y#ZM89O])3Z*2XM,I17C.0V>6<@X**I]K_L-+L/_(`RN;='9YP`'Q$#J1 M)'U.M*Q$B$J+*9L5)9KJJ!)-*^@_!T`J*JK_E'EF/.U`&ZR8W68YCYYXOBG1 MGY]*]*F>QMI)#R^?"MHEMFP&2JV\\Q:J)[CSJ/MF._%,&VR\5V*+Z[C<@MOE MMQ<;*JJY$L%+[#T'T'.`FQY/["67#G7/"G['SIYIFB%DIGT(]?^4Z9K%/4+[7)!DNOT[W*VWBYDTML M6;4:_UXMV&]>^7NA[S0>>[W82FHOP;C/^8_JTL_3-MD$L_/.L/A4_V[4A4;+ M:_+.,<]MTX+37CFB*_`9>E65GL3YV"CL#+)Z5S%S3 M"+Z,"#4DQN-6/OQ>"X_80CEY<2)B$V)LE)>W,IKQC&A,HQK7:$9ZD'%-D&/C MDSJ%Q2'2K(I0+),\&EA%B9TI;O10G9H4!R[_@:M_G5H%<<=KQV"^B&U M2B8][AFJA;R@FJC:,39)Q.-2`V3D2^[%CG[Q0FV/(M>:*&FK5^'C4YI*X3VT M%>'N4+-CW\A,AD,Y.4Z7+[E2R+S4 GNV")ZTKW@` GRAPHIC 3 a38814ca3881401.gif GRAPHIC begin 644 a38814ca3881401.gif M1TE&.#EA?0!X`(<``````(````"``("`````@(``@`"`@,#`P,#/CX^KJZO'Q\?CX^/_[\*"@I("`@/\```#_ M`/__````__\`_P#______R'Y!````/\`+`````!]`'@```C_`/\)'$BPH,&# M"!,J7,BPH<.'"(U(G$BQHL6+&#-JW,BQH\>/$@6"'$FRI,F3'/^A7,FRI4N* M*E_*G$DS8\R:.'.ZO*FSIT^0/'\*'6HQ*-&C0HTB79I3*=.G,IU"G;I2*M6K M)*UBW=I1*]>O&+V"'3M1+-FQ9L]^3:MV*]NV5]_"G2IW[M.Z=I?BS7MT+]^A M?O_^#"RX)^'"31&3/:R8)N/&42&OEU`\:7SSX(26-PT6B__7YG&$OCVFPC]?ID-[EU`U%FV[(N_/\ MA:<_T\.?WS'_E6\8=!Y5F6&G4$L;(+1=:2]9P%!+\=WE4H#_5?6@A!!>B%*" M!6U@1'6ML41AA25Q2-""!BW8%TOED3B2@21@EEU=:=A( MU$T))I%I7/0E05&RY]&:T(T$YS_UA/5/FS*>69-8V0U$IIXA"81GG@,-.I-3 M?8+(T9Q*0?F;F([9F2A!'T&'IT.&0BCII.)M9"-$4>X'Y)Z;D*ZH=E'EKJI)D&FMT&C`(76:NN^GEKL`_E.N6PB1I*;+([(9MH M4$>AOG9N)FUZVYJ)Z$J+?KLDNE M9^GVR62O\C+D86C4>LNDKODZ=&R_WN9Z;<`([0M4O::"]FZ^"K_'L*NP*O8P MP@*1V]C%&'>RRRKR!///+)`D7<*D8MHNSR@39A).O+-`^D,DP9'5SS MSH@^RO//_]PLEJA`UUR4:T@BK:722S,]IM,^-<>TU$I3C;35KF'-FM:J<=T? 2U$^#G9C88Y/-JMF1HDU30``[ ` end -----END PRIVACY-ENHANCED MESSAGE-----