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SEC Comment Letter for WILLIAMS SONOMA INC (WSM) (CIK 0000719955) (WSM) — Jul 15, 2015

WILLIAMS SONOMA INC (WSM) (CIK 0000719955)
Date: July 15, 2015 · CIK: 0000719955 · Accession: 0000000000-15-036941

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
February 1, 2015
Author
/s/ William H. Thompson
Form
UPLOAD
Company
WILLIAMS SONOMA INC (WSM) (CIK 0000719955)

Letter

July 15 , 2015 Laura J. Alber 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 1, 2015 Filed April 2, 2015 File No. 1-14077

Dear Ms. Alber :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are res ponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ William H. Thompson

Show Raw Text
July 15 , 2015

Laura J. Alber
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 1, 2015
Filed April 2, 2015
File No. 1-14077

Dear Ms. Alber :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are res ponsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ William H. Thompson

William H. Thompson
Accounting Branch C hief