0000919012-13-000005.txt : 20130314 0000919012-13-000005.hdr.sgml : 20130314 20130115163656 ACCESSION NUMBER: 0000919012-13-000005 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN EAGLE OUTFITTERS INC CENTRAL INDEX KEY: 0000919012 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-FAMILY CLOTHING STORES [5651] IRS NUMBER: 132721761 STATE OF INCORPORATION: DE FISCAL YEAR END: 0128 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 77 HOT METAL STREET CITY: PITTSBURGH STATE: PA ZIP: 15203 BUSINESS PHONE: 4124323300 MAIL ADDRESS: STREET 1: 77 HOT METAL STREET CITY: PITTSBURGH STATE: PA ZIP: 15203 CORRESP 1 filename1.htm American Eagle Outfitters, Inc.

January 15, 2013

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Tia L. Jenkins, Senior Assistant Chief Accountant, Office of Beverages, Apparel, and Mining

 

    Re:  American Eagle Outfitters, Inc.

            Form 10-K for Fiscal Year Ended January 28, 2012

            Filed March 15, 2012

            Definitive 14A Filed April 20, 2012

            Form 10-Q for Fiscal Quarter Ended April 28, 2012

            Filed May 24, 2012

            Form 8-K Furnished November 29, 2012

            File No. 001-33338

Dear Ms. Jenkins:

American Eagle Outfitters, Inc. (the “Company”) acknowledges receipt of your letter dated January 3, 2013 related to the above referenced filings.

This letter confirms our discussion on January 10, 2013 with Suying Li from your office, during which the Company was granted an extension of time to respond to the inquiries contained in the referenced letter. The Company currently anticipates submitting a response on or before January 31, 2013.

If you have any questions, please contact the undersigned at (412) 432-3300.

Very truly yours,

By: /s/ Scott Hurd                    
Scott Hurd
Vice President and Controller