SEC Comment Letter for NS GROUP INC (CIK 0000745026) — Sep 8, 2005
NS GROUP INC (CIK 0000745026)
Date: Sept. 8, 2005 · CIK: 0000745026 · Accession: 0000000000-05-046539
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
September 8, 2005
via U.S. mail and facsimile
Thomas Depenbrock, Chief Financial Officer
NS Group, Inc
530 West Ninth Street
Newport, Kentucky 41071
RE: Form 10-K for the Fiscal Year ended December 31, 2004
File No. 1-9838
Dear Mr. Depenbrock:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Nili Shah
Accounting Branch Chief
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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>