SEC Comment Letter for ROSS STORES, INC. (ROST) (CIK 0000745732) (ROST) — May 11, 2010
ROSS STORES, INC. (ROST) (CIK 0000745732)
Date: May 11, 2010 · CIK: 0000745732 · Accession: 0000000000-10-026028
AI Filing Summary & Sentiment
Reasoning
Referenced dates: April 15, 2010
Letter
Mail Stop 3561 May 11, 2010 Michael Balmuth, Chief Executive Officer Ross Stores, Inc. 4440 Rosewood Drive Pleasanton, California 94588-3050 RE: Ross Stores, Inc. Form 10-K FYE January 30, 2010 Filed March 30, 2010 File No. 0-14678
Dear Mr. Balmuth: We have reviewed your response filed April 28, 2010 and have the following comment. If you disagree, we will consider your explanation as to why our comment is inapplicable. Please be as detailed as necessa ry in your explanation. After reviewing this information, we may raise additional comments. Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requ irements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers liste d at the end of this letter. Exhibits
1. We note your response to comment two from our letter dated April 15, 2010. Please provide a more detailed analysis as to why you believe the agreement is in the ordinary course of business. Closing Comments
Please respond to this comment within 10 business days or tell us when you will provide us with a response. Detailed cover le tters greatly facilitate our review. Please understand that we may have additional comm ents after reviewing your response to our comment.
Michael Balmuth Ross Stores, Inc. May 11, 2010 Page 2 Please contact Janice McGuirk, examiner , at (202) 551-3395 or Pam Howell, legal reviewer, at (202) 551-3 357 with any questions.
Sincerely,
John Reynolds,
Assistant Director
cc: via fax (925) 965-4388
Show Raw Text
Mail Stop 3561
May 11, 2010
Michael Balmuth, Chief Executive Officer Ross Stores, Inc. 4440 Rosewood Drive Pleasanton, California 94588-3050 RE: Ross Stores, Inc.
Form 10-K FYE January 30, 2010
Filed March 30, 2010 File No. 0-14678
Dear Mr. Balmuth:
We have reviewed your response filed April 28, 2010 and have the following
comment. If you disagree, we will consider your explanation as to why our comment is
inapplicable. Please be as detailed as necessa ry in your explanation. After reviewing this
information, we may raise additional comments. Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure requ irements and to enhance the overall disclosure
in your filing. We look forward to working with you in these respects. We welcome any
questions you may have about our comments or any other aspect of our review. Feel free to
call us at the telephone numbers liste d at the end of this letter.
Exhibits
1. We note your response to comment two from our letter dated April 15, 2010. Please
provide a more detailed analysis as to why you believe the agreement is in the
ordinary course of business.
Closing Comments
Please respond to this comment within 10 business days or tell us when you will
provide us with a response. Detailed cover le tters greatly facilitate our review. Please
understand that we may have additional comm ents after reviewing your response to our
comment.
Michael Balmuth
Ross Stores, Inc. May 11, 2010 Page 2 Please contact Janice McGuirk, examiner , at (202) 551-3395 or Pam Howell, legal
reviewer, at (202) 551-3 357 with any questions.
Sincerely,
John Reynolds,
Assistant Director
cc: via fax (925) 965-4388