SEC Comment Letter for LANDS' END, (LE) — Jan 6, 2015
LANDS' END, INC.
Date: Jan. 6, 2015 · CIK: 0000799288 · Accession: 0000000000-15-000538
AI Filing Summary & Sentiment
Letter
January 6 , 2015 Via E -mail Mr. Michael P. Rosera Chief Financial Officer Lands’ End, Inc. 1 Lands ’ End Lane Dodgeville, W I 53595
Re: Lands’ End, Inc . Form 10-K for the Fiscal Year Ended January 31, 2014 Filed March 25 , 2014 File No. 001 -09769
Dear Mr. Rosera :
We have completed our review of your filings. 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 s 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 U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Tia L. Jenkins
Show Raw Text
January 6 , 2015 Via E -mail Mr. Michael P. Rosera Chief Financial Officer Lands’ End, Inc. 1 Lands ’ End Lane Dodgeville, W I 53595 Re: Lands’ End, Inc . Form 10-K for the Fiscal Year Ended January 31, 2014 Filed March 25 , 2014 File No. 001 -09769 Dear Mr. Rosera : We have completed our review of your filings. 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 s 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 U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel , and Mining