-----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, Fjpcgg2z5KOztfwm874r5fhCN6uHp88OTuw0dWZ3xs7Wj8JnZeow5pQwXmFpJ1Jl 11FKFsrILMd9dpTeWz3k5Q== 0000000000-05-046067.txt : 20060905 0000000000-05-046067.hdr.sgml : 20060904 20050907084847 ACCESSION NUMBER: 0000000000-05-046067 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050907 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ROCKY BRANDS, INC. CENTRAL INDEX KEY: 0000895456 STANDARD INDUSTRIAL CLASSIFICATION: FOOTWEAR, (NO RUBBER) [3140] IRS NUMBER: 311364046 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 39 EAST CANAL STREET CITY: NELSONVILLE STATE: OH ZIP: 45764 BUSINESS PHONE: 6147531951 MAIL ADDRESS: STREET 1: 39 EAST CANAL STREET CITY: NELSONVILLE STATE: OH ZIP: 45764 FORMER COMPANY: FORMER CONFORMED NAME: ROCKY SHOES & BOOTS INC DATE OF NAME CHANGE: 19950706 PUBLIC REFERENCE ACCESSION NUMBER: 0000950152-05-002199 LETTER 1 filename1.txt Mail Stop 3561 September 7, 2005 By U.S. Mail James McDonald Chief Financial Officer Rocky Shoes and Boots, Inc. 39 East Canal Street Nelsonville, OH 45764 RE: Rocky Shoes and Boots, Inc. File No. 0-21026 Form 10-K for the year ended December 31, 2004 Form 10-Q for the quarter ended March 31, 2005 Dear Mr. McDonald, We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Michael Moran, Esq. Branch Chief -----END PRIVACY-ENHANCED MESSAGE-----