SEC Comment Letter for HOOKER FURNISHINGS Corp (HOFT) (CIK 0001077688) (HOFT) — Feb 26, 2010
HOOKER FURNISHINGS Corp (HOFT) (CIK 0001077688)
Date: Feb. 26, 2010 · CIK: 0001077688 · Accession: 0000000000-10-011010
AI Filing Summary & Sentiment
Reasoning
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE February 26, 2010 Mr. E. Larry Ryder Executive VP – Finance and Administ ration and Chief Financial Officer Hooker Furniture Corporation 440 East Commonwealth Blvd. Martinsville, VA 24112 Re: Hooker Furniture Corporation Form 10-K for the year ended February 1, 2009 File No. 0-25349
Dear Mr. Ryder: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any questions regarding our review of these filings, please direct them to Mindy Hooker, Staff Accountant, at (202) 551- 3732, Era Anagnosti, Attorney, at (202) 551- 3369, Pam Long, Assistant Director, at (202) 55 1-3765 or to the undersi gned at (202) 551-3355.
Sincerely, Terence O’Brien Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
February 26, 2010
Mr. E. Larry Ryder Executive VP – Finance and Administ ration and Chief Financial Officer
Hooker Furniture Corporation 440 East Commonwealth Blvd. Martinsville, VA 24112
Re: Hooker Furniture Corporation
Form 10-K for the year ended February 1, 2009 File No. 0-25349
Dear Mr. Ryder:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
If you have any questions regarding our review of these filings, please direct them to
Mindy Hooker, Staff Accountant, at (202) 551- 3732, Era Anagnosti, Attorney, at (202) 551-
3369, Pam Long, Assistant Director, at (202) 55 1-3765 or to the undersi gned at (202) 551-3355.
Sincerely, Terence O’Brien Branch Chief