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SEC Comment Letter for GYMBOREE CORP (CIK 0000786110) — Apr 26, 2005

GYMBOREE CORP (CIK 0000786110)
Date: April 26, 2005 · CIK: 0000786110 · Accession: 0000000000-05-020176

AI Filing Summary & Sentiment

Date
April 18, 2005
Author
Anthony Watson
Form
UPLOAD
Company
GYMBOREE CORP (CIK 0000786110)

Letter

Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Blair W. Lambert Chief Financial Officer and Chief Operating Officer The Gymboree Corporation 500 Howard Street San Francisco, California 94105

RE: The Gymboree Corporation Item 4.02 Form 8-K filed April 15, 2005 File No. 0-21250

Dear Mr. Lambert:

We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment.

Please amend your report to disclose the amount of the restatement for the specific periods involved.

You should file an amendment in response to this comment on or before April 25, 2005.

If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942- 7781.

Sincerely,
Anthony Watson
Staff Accountant

Show Raw Text
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

April 18, 2005

Mail Stop 3-8

By Facsimile and U.S. Mail

Mr. Blair W. Lambert
Chief Financial Officer and Chief Operating Officer
The Gymboree Corporation
500 Howard Street
San Francisco, California 94105

		RE:	The Gymboree Corporation Item 4.02 Form 8-K filed
April 15, 2005
			File No.  0-21250

Dear Mr. Lambert:

	We have reviewed your Item 4.02 Form 8-K for compliance with
the
form requirements and have the following comment.

	Please amend your report to disclose the amount of the
restatement for the specific periods involved.

	You should file an amendment in response to this comment on
or
before April 25, 2005.

	If you have any questions regarding these comments, please
direct them to Anthony Watson, Staff Accountant, at (202) 942-
7781.

							Sincerely,

							Anthony Watson
						Staff Accountant

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April 18, 2005
Page 2

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