<SEC-DOCUMENT>0001193125-14-399123-index.html : 20141215
<SEC-HEADER>0001193125-14-399123.hdr.sgml : 20141215
<ACCEPTANCE-DATETIME>20141105202459
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-399123
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20141105

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g818300img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g818300img01.jpg

</DOCUMENT>
</SEC-DOCUMENT>