SEC Comment Letter for WILLIAMS SONOMA (WSM) — Jan 27, 2026

WILLIAMS SONOMA INC
Date: Jan. 27, 2026 · CIK: 0000719955 · Accession: 0000000000-26-000959

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File numbers found in text: 001-14077

Date

January 26, 2026

Author

Division of

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WILLIAMS SONOMA INC

Letter

Re: Williams-Sonoma, Inc. Form 10-K for Fiscal Year Ended February 2, 2025 File No. 001-14077 Dear Jeffrey Howie:

January 26, 2026

Jeffrey Howie Chief Financial Officer Williams-Sonoma, Inc. 3250 Van Ness Avenue San Francisco, CA 94109

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 26, 2026

Jeffrey Howie
Chief 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 2, 2025
 File No. 001-14077
Dear Jeffrey Howie:

 We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>

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