0001558370-17-009433.txt : 20180226 0001558370-17-009433.hdr.sgml : 20180226 20171222102359 ACCESSION NUMBER: 0001558370-17-009433 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20171222 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: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5990 SEPULVEDA BLVD STREET 2: SUITE 600 CITY: SHERMAN OAKS STATE: CA ZIP: 91411 BUSINESS PHONE: (818) 908-9868 MAIL ADDRESS: STREET 1: 5990 SEPULVEDA BLVD STREET 2: SUITE 600 CITY: SHERMAN OAKS STATE: CA ZIP: 91411 FORMER COMPANY: FORMER CONFORMED NAME: GREEN ACQUISITION CO DATE OF NAME CHANGE: 19900814 CORRESP 1 filename1.htm chke_Current_Folio_CORRESP_20171221

 

Picture 1

 

VIA EDGAR

December 22, 2017

 

 

United States Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention:

Craig Arakawa, Accounting Branch Chief

 

Myra Moosariparambil

 

Raj Rajan

RE:

Cherokee Inc.

 

Form 10-K for the Year Ended January 28, 2017

 

Filed May 18, 2017

 

File No. 000-18640

 

Dear Mr. Arakawa:

We are in receipt of the comment letter dated December 21, 2017 from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities Exchange Commission (the “Commission”) relating to the above-referenced filing and certain other filings of Cherokee Inc. (the “Company,”  “we,”  “us” or “our”), wherein the Staff has requested that the Company respond to the comment letter within ten business days.

We respectfully inform the Staff that the Company expects to provide comprehensive written responses to the Staff’s comments no later than January 19, 2018.  The Company needs the additional time to prepare its responses in order to obtain necessary input from certain key personnel who are out of the office for the year-end holiday season.  

If you have any questions or require additional information, please contact me, at (818) 908-9868 ext. 318 or jasonb@cherokeeglobalbrands.com, or Scott M. Stanton of Morrison & Foerster LLP, at (858) 720-5141 or sstanton@mofo.com.  

Very truly yours,

 

 

 

/s/ Jason Boling

 

 

Jason Boling

 

 

Chief Financial Officer

 

Cherokee Inc.

 

cc:

Henry Stupp, Chief Executive Officer, Cherokee Inc.

 

 

Scott M. Stanton, Morrison & Foerster LLP

 

 

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