-----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, RvGyQp8rtZoGIkZOjuE0W/v762v2pq13PuLRLu/dJ8UPRQNBU1NKkm0Jh8W69LqE NZFVN7aPfIk/sFJwkPTTyw== 0001104659-10-030675.txt : 20100827 0001104659-10-030675.hdr.sgml : 20100827 20100525145903 ACCESSION NUMBER: 0001104659-10-030675 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100525 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GUESS INC CENTRAL INDEX KEY: 0000912463 STANDARD INDUSTRIAL CLASSIFICATION: WOMEN'S, MISSES', CHILDREN'S & INFANTS' UNDERGARMENTS [2340] IRS NUMBER: 953679695 STATE OF INCORPORATION: DE FISCAL YEAR END: 0203 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ATTN: JASON MILLER STREET 2: 1444 SOUTH ALAMEDA STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 BUSINESS PHONE: (213) 765-3100 MAIL ADDRESS: STREET 1: ATTN: JASON MILLER STREET 2: 1444 SOUTH ALAMEDA STREET CITY: LOS ANGELES STATE: CA ZIP: 90021 FORMER COMPANY: FORMER CONFORMED NAME: GUESS INC ET AL/CA/ DATE OF NAME CHANGE: 19940902 CORRESP 1 filename1.htm

 

 

May 25, 2010

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Mailstop 3561

100 F Street, N.E.

Washington, D.C. 20549-4561

Attn:       John Reynolds

                                                Assistant Director

 

Re:

Guess?, Inc.

 

Form 10-K for fiscal year ended January 30, 2010

 

Filed March 31, 2010

 

File No. 001-11893

 

Dear Mr. Reynolds:

 

Guess?, Inc. (the “Company”) is in receipt of your letter dated May 13, 2010 (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 10 business days of May 13, 2010, 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 plans to provide that response to the Commission on or before June 4, 2010.  The Company is scheduled to publicly release its first quarter earnings results on May 27, 2010 and the additional time to file the response is required to facilitate the completion of a thorough response after the conclusion of the earnings release process.

 

 

Very truly yours,

 

 

 

/s/ Jason T. Miller

 

Jason T. Miller

 

Assistant General Counsel

 

Guess?, Inc.

 

(213) 765-3630 (direct)

 

(213) 765-0911 (facsimile)

 

 

cc:

Dennis R. Secor

 

 

Senior Vice President and Chief Financial Officer

 

 

Guess?, Inc.

 

 

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