SEC Comment Letter for WILLIAMS SONOMA INC (WSM) (CIK 0000719955) (WSM) — Aug 21, 2008
WILLIAMS SONOMA INC (WSM) (CIK 0000719955)
Date: Aug. 21, 2008 · CIK: 0000719955 · Accession: 0000000000-08-042384
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-14077
Referenced dates: July 3, 2008, June 3, 2008
Letter
Mail Stop 3561 August 21, 2008 W. Howard Lester Chairman and Chief Executive Officer Williams-Sonoma, Inc. 3250 Van Ness Avenue San Francisco, CA 94109 Re: Williams-Sonoma, Inc. Form 10-K for Fiscal Year Ended February 3, 2008 Filed April 3, 2008 Definitive Proxy Statement on Schedule 14A Filed May 9, 2008 Form 10-Q for the Quarter Ended May 4, 2008 File No. 001-14077 Dear Mr. Lester:
We have reviewed the above-referenced filings and your correspondence dated July 24, 2008 and have the following comment . If you disagree with this comment, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation.
Definitive Proxy Statement on Schedule 14A
Compensation Discussion and Analysis, page 32 1. We note your response to prior comment one from our letter dated July 3, 2008. However, we re-issue the comment to the extent it requested that you re-file via EDGAR your response letter dated June 3, 2008 to include the analysis presented in your confidential treatment request b ecause such request does not include any confidential information.
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W. Howard Lester Williams-Sonoma, Inc. August 21, 2008 Page 2 You may contact Yong Kim, Staff Accountant, at (202) 551-3323 or Jennifer Thompson, Accounting Branch Chief, at (202) 551-3737 if you have questions regarding comments on the financial statements and rela ted matters. Please contact Blair Petrillo, Staff Attorney, at (202) 551-3550 or me at (202) 551-3720 with any other questions. S i n c e r e l y , H. Christopher Owings Assistant Director
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Mail Stop 3561 August 21, 2008 W. Howard Lester Chairman and Chief Executive Officer Williams-Sonoma, Inc. 3250 Van Ness Avenue San Francisco, CA 94109
Re: Williams-Sonoma, Inc.
Form 10-K for Fiscal Year Ended February 3, 2008
Filed April 3, 2008 Definitive Proxy Statement on Schedule 14A Filed May 9, 2008 Form 10-Q for the Quarter Ended May 4, 2008 File No. 001-14077
Dear Mr. Lester:
We have reviewed the above-referenced filings and your correspondence dated
July 24, 2008 and have the following comment . If you disagree with this comment, we
will consider your explanation as to why our comment is inapplicable or a revision is
unnecessary. Please be as detailed as necessary in your explanation.
Definitive Proxy Statement on Schedule 14A
Compensation Discussion and Analysis, page 32
1. We note your response to prior comment one from our letter dated July 3, 2008.
However, we re-issue the comment to the extent it requested that you re-file via
EDGAR your response letter dated June 3, 2008 to include the analysis presented
in your confidential treatment request b ecause such request does not include any
confidential information.
*****
W. Howard Lester
Williams-Sonoma, Inc.
August 21, 2008 Page 2 You may contact Yong Kim, Staff Accountant, at (202) 551-3323 or Jennifer
Thompson, Accounting Branch Chief, at (202) 551-3737 if you have questions regarding
comments on the financial statements and rela ted matters. Please contact Blair Petrillo,
Staff Attorney, at (202) 551-3550 or me at (202) 551-3720 with any other questions.
S i n c e r e l y , H. Christopher Owings
Assistant Director