SEC Comment Letter 0000000000-23-011039 to AMERICAN EAGLE OUTFITTERS INC (AEO) (CIK 0000919012) (AEO)
AMERICAN EAGLE OUTFITTERS INC (AEO) (CIK 0000919012)
Date: Oct. 6, 2023 · CIK: 0000919012 · Accession: 0000000000-23-011039
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File numbers found in text: 001-33338
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United States securities and exchange commission logo
October 6, 2023
Jay L. Schottenstein
Chief Executive Officer, Chairman of the Board and Director
American Eagle Outfitters, Inc.
77 Hot Metal Street
Pittsburgh, PA 15203
Re:American Eagle Outfitters, Inc.
Form 10-K for Fiscal Year Ended January 28, 2023
Filed March 13, 2023
File No. 001-33338
Dear Jay L. Schottenstein:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services