-----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, OFV2iDT2IqSYK6GJr8GQ0tgywwQKNLV6A5ZvFHY96mHAN8VVM0BWvFQwQ9xrE4v4 YN5Vm4sW3zS/8Ylx0ZOJ6g== 0001144204-10-024586.txt : 20100625 0001144204-10-024586.hdr.sgml : 20100625 20100505155047 ACCESSION NUMBER: 0001144204-10-024586 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100505 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm
ROCKY BRANDS, INC.
39 EAST CANAL STREET
NELSONVILLE, OHIO  45764
(740) 753-1951

May 5, 2010

VIA EDGAR

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C.  20549
Attention:  Ms. Susann Reilly

Re: 
Rocky Brands, Inc.
Registration Statement on Form S-3
(Registration No. 333-165170)

Ladies and Gentlemen:

Rocky Brands, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it may become effective at 9:00 a.m. on Thursday, May 6, 2010, or as soon thereafter as possible.

In connection with this acceleration request of the effectiveness of the above-referenced Registration Statement, the Company hereby acknowledges that:

·    
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·    
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·    
the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 

 
Rocky Brands, Inc.
     
     
 
By:
/s/ James E. McDonald
 
James E. McDonald, Executive Vice
    President and Chief Financial Officer

-----END PRIVACY-ENHANCED MESSAGE-----