-----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, NkcPpvGcZpwWTTkQW2Y8e22JrZMntRqbYyy9OFHL6iZ67wLn1oQ6yiHWPDnRSX5e 3cAKWO9HsOl4PW8IN0zNWg== 0001193125-08-020633.txt : 20080425 0001193125-08-020633.hdr.sgml : 20080425 20080205173324 ACCESSION NUMBER: 0001193125-08-020633 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ANNTAYLOR STORES CORP CENTRAL INDEX KEY: 0000874214 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-WOMEN'S CLOTHING STORES [5621] IRS NUMBER: 133499319 STATE OF INCORPORATION: DE FISCAL YEAR END: 0202 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7 TIMES SQUARE STREET 2: 15TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 2125413300 MAIL ADDRESS: STREET 1: 7 TIMES SQUARE STREET 2: 15TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 FORMER COMPANY: FORMER CONFORMED NAME: TAYLOR ANN STORES CORP DATE OF NAME CHANGE: 19960221 CORRESP 1 filename1.htm SEC Response Letter

February 5, 2008

VIA EDGAR

Mr. John Reynolds

Assistant Director

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

RE: AnnTaylor Stores Corporation
     Form 10-K
     Filed March 22, 2007
     File No. 001-10738

Dear Mr. Reynolds:

This letter responds to a comment of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission contained in the comment letter from the Staff dated January 25, 2008 regarding the above-referenced Form 10-K of AnnTaylor Stores Corporation (the “Company”).

The Staff’s comment was to identify in future filings the companies that comprise the comparator group against which we benchmark compensation. In accordance with the Staff’s request, we confirm that we will comply with such comment in our Schedule 14A for fiscal year ended February 2, 2008.

The Company acknowledges that (1) the Company is responsible for the adequacy and accuracy of the disclosure in its filing, (2) Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing, and (3) the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please do not hesitate to call me at 212-536-4253 with any questions that you may have with respect to the foregoing.

 

Very truly yours,
/s/ Barbara K. Eisenberg         

Barbara K. Eisenberg

Executive Vice President

General Counsel and Corporate Secretary

 

cc: Kay Krill, President and CEO
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