June 23, 2015

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:    Tia L. Jenkins

Senior Assistant Chief Accountant

Office of Beverages, Apparel, and Mining

Re:	Guess?, Inc.
	Form 10-K for the Fiscal Year Ended January 31, 2015
	Filed March 27, 2015
	File No. 001-11893

Dear Ms. Jenkins,

Guess?, Inc. (the “Company”) is in receipt of your letter dated June 18, 2015 (the “Comment Letter”) that sets forth the comments of the staff of the Securities and Exchange Commission (the “Commission”) regarding the Company’s above-referenced Form 10-K. In the Comment Letter, you requested that the Company respond to the comments set forth in the Comment Letter within ten business days of June 18, 2015, or tell the Commission when the Company would provide a response.

The Company is in the process of preparing a response to the Comment Letter and, as discussed by telephone with Ms. Jennifer Hardy, respectfully requests an extension of an additional ten business days due to staff availability. The Company plans to provide a response to the Commission on or before July 17, 2015.

Thank you for your consideration of the requested extension. If you have any questions or comments, please contact me at 213-765-3630.

Very truly yours,

/s/ Jason T. Miller

Jason T. Miller

General Counsel

Guess?, Inc.

cc:	Sandeep Reddy
	Chief Financial Officer
	Guess?, Inc.