-----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, CSvy+mGw5OIIUva/IeiuK7LKxiWPYkKiYymjYm/c2owiRzq9nunUd9AaM87VRz+l 1mKlClc2UeRjuZwAj0W26g== 0001104659-09-002169.txt : 20090504 0001104659-09-002169.hdr.sgml : 20090504 20090114105623 ACCESSION NUMBER: 0001104659-09-002169 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHEROKEE INC CENTRAL INDEX KEY: 0000844161 STANDARD INDUSTRIAL CLASSIFICATION: WOMEN'S, MISSES', AND JUNIORS OUTERWEAR [2330] IRS NUMBER: 954182437 STATE OF INCORPORATION: DE FISCAL YEAR END: 0203 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6835 VALJEAN AVE CITY: VAN NUYS STATE: CA ZIP: 91406-4713 BUSINESS PHONE: 8189511002 MAIL ADDRESS: STREET 1: 6835 VALJEAN AVE CITY: VAN NUYS STATE: CA ZIP: 91406-4713 FORMER COMPANY: FORMER CONFORMED NAME: GREEN ACQUISITION CO DATE OF NAME CHANGE: 19900814 CORRESP 1 filename1.htm

 

Via Edgar

 

January 14, 2009

 

Mr. John Reynolds

Assistant Director

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C.  20549

 

Re:                             Cherokee Inc.

Form 10-K for fiscal year ended February 2, 2008

Filed April 17, 2008

File No. 000-18640

 

Dear Mr. Reynolds:

 

As discussed in the telephone conversation today between Edwin Kim, of the Staff, and Russell Riopelle, of Cherokee Inc. (“Cherokee”), Cherokee is diligently working on its response to the letter of comment from the staff of the Securities and Exchange Commission dated January 8, 2009, and anticipates that it will submit such response during the week of February 2, 2009.

 

Please feel free to contact Russell J. Riopelle, Cherokee’s Chief Financial Officer, at (818) 908-9868 ext 325 or by fax at (818) 908-9191 if you have any questions or comments relating to this response.

 

Sincerely,

 

Cherokee Inc.

 

 

/s/ Russell J. Riopelle

 

Russell J. Riopelle

 

Chief Financial Officer

 

 

cc:                                 Cherokee’s Audit Committee (Mr. Jess Ravich, Mr. Keith Hull, Mr. Dave Mullen)

Scott Stanton, Morrison & Foerster LLP

Jeremy Dillard and Martin Hughes, Moss Adams LLP

 

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