SEC Comment Letter for LANDS' END, INC. (LE) (CIK 0000799288) (LE) — Mar 17, 2014
LANDS' END, INC. (LE) (CIK 0000799288)
Date: March 17, 2014 · CIK: 0000799288 · Accession: 0000000000-14-013191
AI Filing Summary & Sentiment
Letter
March 17, 2014 Via E -mail Mr. Edgar O. Huber Chief Executive Officer Lands’ End, Inc. 1 Lands’ End Lane Dodgeville, Wisconsin 53595
Re: Lands’ End, Inc. Form 10-12B Filed December 6, 2013 File No. 001 -09769
Dear Mr. Huber :
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 responsible for the accuracy and adeq uacy 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/ James Lopez (for)
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March 17, 2014 Via E -mail Mr. Edgar O. Huber Chief Executive Officer Lands’ End, Inc. 1 Lands’ End Lane Dodgeville, Wisconsin 53595 Re: Lands’ End, Inc. Form 10-12B Filed December 6, 2013 File No. 001 -09769 Dear Mr. Huber : 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 responsible for the accuracy and adeq uacy 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/ James Lopez (for) John Reynolds Assistant Director