SEC Comment Letter for TOO, INC. (CIK 0001085482) — Apr 12, 2005
TOO, INC. (CIK 0001085482)
Date: April 12, 2005 · CIK: 0001085482 · Accession: 0000000000-05-017607
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> April 11, 2005 Mail Stop 3-8 By Facsimile and U.S. Mail Mr. William E. May Executive Vice President and Principal Financial Officer Too, Inc. 8323 Walton Parkway New Albany, Ohio 43054 RE: Too, Inc. Item 4.02 Form 8-K filed April 8, 2005 File No. 1-14987 Dear Mr. May: 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 18, 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 ?? ?? ?? ?? April 11, 2005 Page 2 </TEXT> </DOCUMENT>