0001445305-14-000155.txt : 20140305 0001445305-14-000155.hdr.sgml : 20140305 20140130140049 ACCESSION NUMBER: 0001445305-14-000155 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FINISH LINE INC /IN/ CENTRAL INDEX KEY: 0000886137 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-SHOE STORES [5661] IRS NUMBER: 351537210 STATE OF INCORPORATION: IN FISCAL YEAR END: 0301 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3308 N MITTHOEFFER RD CITY: INDIANAPOLIS STATE: IN ZIP: 46235 BUSINESS PHONE: 3178991022 MAIL ADDRESS: STREET 1: 3308 N MITTHOEFFER ROAD CITY: INDIANAPOLIS STATE: IN ZIP: 46235 FORMER COMPANY: FORMER CONFORMED NAME: FINISH LINE INC /DE/ DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm Responseto1-22-14SECCommentLetterFINAL1-30-14

January 30, 2014

                    
Ms. Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and Mining
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549

RE:
The Finish Line, Inc.
 
Form 10-K for the Fiscal Year Ended March 2, 2013
 
Filed April 29, 2013
 
Response dated December 27, 2013
 
File No. 000-20184


Dear Ms. Jenkins:

The Finish Line, Inc. (referred to herein as the “Company”, “we”, or “our”) hereby submits our response to the comment received from the Staff of the Commission’s Division of Corporation Finance by letter dated January 22, 2014, related to our Form 10-K for the fiscal year ended March 2, 2013 and filed on April 29, 2013 and our initial response to the Staff’s comment letter dated December 27, 2013. We have included the Staff's original comment below followed by our response to the comment.

General

Comment 1:
Please file the agreement with Macy’s or explain to us why filing is not required. See item 601(b)(10) of Regulation S-K.

Response:
We do not believe the filing of the agreement with Macy’s is required because that agreement is not a “material contract” as defined in Item 601(b)(10) of Regulation S-K. The agreement with Macy’s is such as ordinarily accompanies our business in that it simply gives the Company the right to sell athletic footwear and accessories in stores and on macys.com in exchange for payment of a fee for the use of the selling space. In addition, the Company is not substantially dependent on the agreement with Macy’s in that the Company’s sales in Macy’s stores and on macys.com represent 7% of the Company’s consolidated sales and the Company sells 93% of its merchandise through outlets other than Macy’s stores and macys.com.


Ms. Jenkins
United States Securities and Exchange Commission
January 30, 2014
Page 2


We appreciate the Staff's responsiveness with respect to the Company's filings and look forward to resolving any concerns of the Staff. If you have any questions regarding our response to this comment or require further documentation and/or support related to our response, please contact David Higgins, the Company’s Senior Director and Controller of Finance, at (317) 613-6917, or me at (317) 613-6914.

Sincerely,
 
 
 
/s/ Edward W. Wilhelm
 
Edward W. Wilhelm
 
Chief Financial Officer