8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report

(Date of earliest event reported)

January 7, 2010

AMERICAN EAGLE OUTFITTERS, INC.

(Exact name of registrant as specified in its charter)

Delaware	1-33338	13-2721761
(State of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

77 Hot Metal Street Pittsburgh, Pennsylvania	15203-2329
(Address of principal executive offices)	(Zip Code)

(412) 432-3300

(Registrant's telephone number, including area code)

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

[   ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[   ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[   ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[   ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 2.02.	Results of Operations and Financial Condition
	The information in this Item 2.02 of Form 8-K, including the accompanying exhibits, shall not be deemed to be "filed" for the purposes of Section 18 of the Securities and Exchange Act of 1934 (the "Exchange Act"), or otherwise subject to the liability of such section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, regardless of the general incorporation language of such filing, except as shall be expressly set forth by specific reference in such filing. On January 7, 2010, the Company issued a press release announcing, among other things, the Company's December 2009 sales.  A copy of the press release is attached hereto as Exhibit 99.1. The Company's Management issued a recorded sales commentary on January 7, 2010 to review the Company's sales results for the month ended January 2, 2010.  Additionally, Management updated its fourth quarter 2009 earnings guidance in both the press release and the commentary.  A copy of the sales commentary transcript is attached hereto as Exhibit 99.2.
ITEM 9.01.	Financial Statements and Exhibits
(c) Exhibits
Exhibit No.	Description
99.1*	Press release dated January 7, 2010 announcing December sales
99.2*	December sales commentary transcript dated January 7, 2010
* Such Exhibit is being "furnished" (not filed) pursuant to Item 2.02 of the Current Report on Form 8-K.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	AMERICAN EAGLE OUTFITTERS, INC.
	(Registrant)
Date: January 7, 2010	By:	/s/Joan Holstein Hilson
		Joan Holstein Hilson
		Executive Vice President and Chief Financial Officer

EXHIBIT INDEX

Exhibit Number	Description
99.1*	Press release dated January 7, 2010 announcing December sales
99.2*	December sales commentary transcript dated January 7, 2010
* Such Exhibit is being "furnished" (not filed) pursuant to Item 2.02 of the Current Report on Form 8-K.

EX-99

Exhibit 99.1

American Eagle Outfitters Reports December Sales Of $538.9 Million

Same Store Sales Increase 7%

Updates Fourth Quarter EPS Guidance

Pittsburgh - January 7, 2010 -- American Eagle Outfitters, Inc. (NYSE: AEO) today announced that total sales for the five weeks ended January 2, 2010 increased 9% to $538.9 million, compared to $493.5 million for the five weeks ended January 3, 2009.  Consolidated comparable store sales increased 7% for the month, compared to a 17% decrease for the same period last year.

"A compelling merchandise assortment infused with fashion and value drove American Eagle Outfitters' strong December performance," said Jim O'Donnell, chief executive officer. "The positive trend spanned multiple merchandise categories and all geographic regions. Additionally, we held to our pre-determined promotional plan, resulting in a higher merchandise margin."

Total sales for the year-to-date eleven month period ended January 2, 2010 decreased 1% to $2.828 billion, compared to $2.849 billion for the eleven month period ended January 3, 2009. Comparable store sales decreased 5% for the year-to-date period compared to a 10% decline for the same period last year.

The company is updating its fourth quarter earnings guidance to $0.30 to $0.32 per diluted share. This guidance excludes any potential investment security or store impairment charges. Previous fourth quarter earnings guidance was $0.29 to $0.32 per diluted share. This compares to non-GAAP earnings of $0.19 per diluted share last year, which excluded impairment charges of $0.03 per diluted share related to stores and investment securities.

To access the company's recorded monthly sales commentary, please dial (866) 514-0390, or internationally dial (585) 267-8021.

Non-GAAP Measures

This press release includes information on non-GAAP earnings per diluted share information. This measure is not based on any standardized methodology prescribed by U.S. generally accepted accounting principles ("GAAP") and is not necessarily comparable to similar measures presented by other companies. The company believes that this non-GAAP information is useful as an additional means for investors to evaluate the company's operating performance, when reviewed in conjunction with the company's GAAP financial statements. This amount is not determined in accordance with GAAP and therefore, should not be used exclusively in evaluating the company's business and operations.

AMERICAN EAGLE OUTFITTERS, INC. GAAP to Non-GAAP reconciliation (unaudited)
	13 Weeks Ended
	January 31, 2009
Diluted EPS on a GAAP basis	$0.16
Add back:  Impact of other-than-temporary impairment charge related to investment securities
	0.01
Add back:  Impact of store impairment	0.02
Non-GAAP Diluted EPS	$0.19

American Eagle Outfitters, Inc., through its subsidiaries, ("AEO, Inc.") offers high-quality, on-trend clothing, accessories and personal care products at affordable prices.  The American Eagle Outfitters brand targets 15 to 25 year old girls and guys, with 950 stores in the U.S. and Canada and online at www.ae.com.  aerie by american eagle offers Dormwear and intimates collections for the AE girl, with 137 standalone stores in the U.S. and Canada and online at www.aerie.com.  MARTIN + OSA provides clothing and accessories for 28 to 40 year old men and women at its 28 stores and online at www.martinandosa.com.  The latest brand, 77kids by american eagle, is available online only at www.77kids.com. The 77kids brand offers "kid cool," durable clothing and accessories for kids ages two to 10.  AE.COM, the online home of the brands of AEO, Inc., ships to more than 60 countries worldwide.

"Safe Harbor" Statement under the Private Securities Litigation Reform Act of 1995: This release contains forward-looking statements, which represent our expectations or beliefs concerning future events, specifically regarding fourth quarter earnings. All forward-looking statements made by the company involve material risks and uncertainties and are subject to change based on factors beyond the company's control. Such factors include, but are not limited to the risk that the company's fourth quarter sales and earnings expectations may not be achieved and the risks described in the Risk Factor Section of the company's Form 10-K and Form 10-Q filed with the Securities and Exchange Commission. Accordingly, the company's future performance and financial results may differ materially from those expressed or implied in any such forward-looking statements. The company does not undertake to publicly update or revise its forward-looking statements even if future changes make it clear that projected results expressed or implied will not be realized.

CONTACT:    American Eagle Outfitters, Inc.

Judy Meehan, 412-432-3300    

EX-99

Exhibit 99.2

American Eagle Outfitters, Inc.
December 2009

Recorded Sales Commentary dated January 7, 2010

Good morning and welcome to the American Eagle Outfitters December 2009 Sales Commentary. This is Judy Meehan, Vice President of Investor Relations. During this call, I will make certain forward-looking statements based on our current expectations. Actual results may be materially different based on risk factors included in our quarterly and annual reports filed with the SEC.

Total sales for the five weeks ended January 2nd, 2010 increased 9% to $538.9 million compared to $493.5 million for the five weeks ended January 3rd, 2009. Consolidated comparable store sales increased 7%, compared to a 17% decrease for the same period last year.

Our strong December performance was driven by a compelling AE merchandise assortment, which was infused with fashion and value. The customer conversion rate continued to show a meaningful increase, equal to our best rate ever. However, traffic patterns remained inconsistent. Throughout the November/December period, we held to our planned promotions, resulting in lower markdowns and a higher merchandise margin compared to last year. As a result, the average unit retail price increased in the low double digits, and the transaction value rose in the mid-single digits, a significant improvement from recent trends.

For the AE women's business, December comps increased in the low double-digits, and men's increased in the low single-digits. We experienced strength in denim, woven shirts, graphics, fleece and women's accessories.

Sales were strongest during the last two weeks of the month. Comps across all geographic regions and Canada increased in December. The direct business increased 4% to record December sales, following a 37% increase last year.

Our spring transition line arrived in stores on December 24^th. The assortment features new styles that reflect the on-going progress within AE brand merchandising. The first major spring line arrives on January 18^th.

We remain comfortable with our inventory position and continue to expect fourth quarter markdowns to decline compared to last year. We are updating our fourth quarter EPS expectation to $0.30 to $0.32 per diluted share. This excludes potential investment security and store impairment charges.

We will report January sales on Thursday, February 4^th. Happy New Year, and thanks for your continued interest in American Eagle Outfitters.