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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

AI Filing Summary & Sentiment

Date
April 11, 2005
Author
Anthony Watson
Form
UPLOAD
Company
TOO, INC. (CIK 0001085482)

Letter

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

Show Raw Text
<DOCUMENT>
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<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

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April 11, 2005
Page 2

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