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 |