8-K

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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): October 18, 2007

LEVI STRAUSS & CO.

(Exact name of registrant as specified in its charter)

DELAWARE	002-90139	94-0905160
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

1155 BATTERY STREET
SAN FRANCISCO, CALIFORNIA 94111

(Address of principal executive offices, including zip code)

(415) 501-6000

(Registrant’s telephone number, including area code)

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):

o    Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

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

o    Pre-commencement communication pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o    Pre-commencement communication pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240. 13e-4(c))

ITEM 8.01   Other Events

On October 18, 2007, Levi Strauss & Co. announced that it has completed its cash tender offer for any and all of its outstanding 12.25% Senior Notes due 2012 and related consent solicitation.

A copy of the press release relating to this announcement is attached hereto as Exhibit 99.1.

ITEM 9.01.  Financial Statements And Exhibits.

(d)    Exhibits.

  99.1 Press release, dated October 18, 2007, announcing Levi Strauss & Co.’s completion of its tender offer and consent solicitation.

SIGNATURES

     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.

	LEVI STRAUSS & CO.
DATE: October 18, 2007	By:	/s/ Heidi Manes
		Name:	Heidi Manes
		Title:	Controller

EXHIBIT INDEX

Exhibit Number	Description
99.1	Press release, dated October 18, 2007, announcing Levi Strauss & Co.’s completion of its tender offer and consent solicitation.

EX-99.1

Exhibit 99.1

LEVI
STRAUSS
   & Co.
  NEWS

1155 Battery Street, San Francisco, CA 94111

Investor Contact:	Moira Conlon Abernathy MacGregor Group (213) 630-6550
Media Contact:	Jeff Beckman Levi Strauss & Co. (415) 501-3317

Levi Strauss & Co. Completes Tender Offer and
Solicitation of Consents for its 12.25% Senior Notes Due 2012

SAN FRANCISCO (October 18, 2007) — Levi Strauss & Co. announced today that it has completed its previously announced tender offer for any and all of its $525.0 million outstanding aggregate principal amount of 12.25% Senior Notes due 2012 (the “Notes”) and related consent solicitation.

A total of $506.2 million (or approximately 96.4%) of the outstanding aggregate principal amount of the Notes were tendered prior to the expiration date of midnight, New York City time, on October 17, 2007. The company has accepted for purchase all Notes tendered pursuant to the tender offer and consent solicitation, resulting in a total payment (including amounts previously paid in connection with the tender offer) of $563.7 million, including approximately $20.0 million in accrued and unpaid interest and $15.2 million in consent payments, to holders of the Notes.

The company has retained Credit Suisse Securities (USA) LLC (“Credit Suisse”) as a dealer manager and solicitation agent in connection with the tender offer and consent solicitation. Questions about the tender offer and consent solicitation may be directed to Credit Suisse at 212-325-4951 (collect).

# # #