<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo


                    June 8, 2022

       Zine Mazouzi
       Chief Financial Officer
       Steven Madden, Ltd.
       52-16 Barnett Avenue
       Long Island City, NY 11104

                                                        Re: Steven Madden, Ltd.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            File No. 000-23702

       Dear Mr. Mazouzi:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.


                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing
</TEXT>
</DOCUMENT>