8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8–K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15 (d) OF

THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of Earliest Event Reported): February 26, 2008

THE WET SEAL, INC.

(Exact Name of Registrant as Specified in Charter)

Delaware	0-18632	33-0415940
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

26972 Burbank Foothill Ranch, California	92610
(Address of Principal Executive Offices)	(Zip Code)
Registrant’s telephone number, including area code:	(949) 699-3900

                                                         N/A                                                         

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 5.02. Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

On February 26, 2008, The Wet Seal, Inc. (the “Company”) issued a press release announcing the resignation of Gary White, Chief Operating Officer, from the Company. Mr. White will remain with the Company through the end of March 2008 to assist with the transition of his responsibilities. The Company will not be hiring a replacement for Mr. White.

A copy of the Company’s press release appears as Exhibit 99.1 to this Current Report and is incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired.

Not Applicable.

(b) Pro Forma Financial Information.

Not Applicable.

(c) Shell Company Transactions.

Not applicable.

(d) Exhibits.

99.1     Press release, dated February 26, 2008, issued by the Company.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.

	THE WET SEAL, INC. (Registrant)
Date: February 27, 2008	By:	/s/    Steven H. Benrubi
		Name:  Steven H. Benrubi Title:  Executive Vice President and Chief Financial Officer

EXHIBIT INDEX

Exhibit

99.1     Press release, dated February 26, 2008, issued by the Company.

EX-99.1

Exhibit 99.1

Contact:

Steven H. Benrubi

(949) 699-3947

THE WET SEAL, INC. ANNOUNCES RESIGNATION OF CHIEF OPERATING OFFICER

FOOTHILL RANCH, CA, February 26, 2008 — The Wet Seal, Inc. (Nasdaq: WTSLA), a leading specialty retailer to young women, today announced that Gary White, Chief Operating Officer, has resigned from the Company to assume the role of Chief Executive Officer of United Retail Group, Inc., a subsidiary of Redcats USA, Inc. Mr. White will remain with The Wet Seal, Inc. through the end of March 2008 to assist with the transition of his responsibilities. The Company will not be hiring anyone to replace Mr. White.

Ed Thomas, Chief Executive Officer for The Wet Seal, Inc., commented: “Gary was instrumental in the efforts to stabilize the Wet Seal business upon his arrival in 2004. Over the past several years, he has worked to build upon the turnaround success at Wet Seal and developed a solid operations team. We appreciate all he has done for the Company and wish him well in his new role.”

Mr. Thomas further indicated that he will be assuming certain of Mr. White’s responsibilities and will distribute other job functions among the existing Company management team.

Headquartered in Foothill Ranch, California, The Wet Seal, Inc. is a leading specialty retailer of fashionable and contemporary apparel and accessory items. As of February 2, 2008, the Company operated a total of 494 stores in 47 states, the District of Columbia and Puerto Rico, including 399 Wet Seal stores and 95 Arden B stores. The Company’s products can also be purchased online at www.wetseal.com or www.ardenb.com. For more company information, visit www.wetsealinc.com.