January 10, 2012
Via Edgar
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and Mining
Securities and Exchange Commission
Washington, D.C. 20549
Re: |
Comment Letter dated January 6, 2012 (the Comment Letter) to the Form 10-K for the fiscal year ended January 29, 2011, filed March 31, 2011, and Form 10-Q for the fiscal quarter ended October 29, 2011, filed December 8, 2011, of Pacific Sunwear of California, Inc., File No. 000-21296 (the Company) |
Dear Ms. Jenkins:
Pursuant to a discussion today between the undersigned and Steve Lo of the Staff, the Company will respond to the Comment Letter on or before January 30, 2012.
Very truly yours, |
/S/ Craig E. Gosselin |
Craig E. Gosselin SVP, General Counsel and Human Resources |