SEC Comment Letter for WILLIAMS SONOMA INC (WSM) (CIK 0000719955) (WSM) — Feb 12, 2010

WILLIAMS SONOMA INC (WSM) (CIK 0000719955)
Date: Feb. 12, 2010 · CIK: 0000719955 · Accession: 0000000000-10-008039

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 12, 2010

Author

H. Christopher Owings

Form

UPLOAD

Company

WILLIAMS SONOMA INC (WSM) (CIK 0000719955)

Letter

Re: Williams-Sonoma, Inc. Form 10-K for Fiscal Year Ended February 1, 2009 Filed April 2, 2009 File No. 1-14077 Dear Ms. McCollam: We have completed our review of your Form 10-K for the fiscal year ended February 1, 2009 and have no further comments at this time.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561

DIVISION OF CORPORATION FINANCE

Mail Stop 3561 February 12, 2010 Sharon L. McCollam Executive Vice President, Chief Operating and Chie f Financial Officer Williams-Sonoma, Inc. 3250 Van Ness Avenue San Francisco, CA 94109

Sincerely, H. Christopher Owings Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 3561                February 12, 2010   Sharon L. McCollam  Executive Vice President,  Chief Operating and Chie f Financial Officer
Williams-Sonoma, Inc. 3250 Van Ness Avenue
San Francisco, CA 94109

Re: Williams-Sonoma, Inc.
Form 10-K for Fiscal Year Ended February 1, 2009 Filed April 2, 2009 File No. 1-14077
 Dear Ms. McCollam:   We have completed our review of your  Form 10-K for the fiscal year ended
February 1, 2009 and have no further comments at this time.

Sincerely,    H. Christopher Owings  Assistant Director

SecProbe.io