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SEC Company Response from Designer Brands Inc. (DBI) (CIK 0001319947) (DBI) — Jun 23, 2005

Designer Brands Inc. (DBI) (CIK 0001319947)
Date: June 23, 2005 · CIK: 0001319947 · Accession: 0000950123-05-007685

AI Filing Summary & Sentiment

File numbers found in text: 333-123289

Date
June 23, 2005
Author
Not clearly detected
Form
CORRESP
Company
Designer Brands Inc. (DBI) (CIK 0001319947)

Letter

ACCELERATION REQUEST

DSW Inc.

4150 East 5th Avenue

Columbus, OH 43219

(614) 237-7100

June 23, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: H. Christopher Owings

Re:

DSW Inc.

Registration Statement on Form S-1

File No. 333-123289

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, DSW Inc., an Ohio corporation (the “Company”) respectfully requests that the effective date of its Registration Statement on Form S-1 (File No. 333-123289) be accelerated by the Securities and Exchange Commission (the “Commission”) to 9:30 a.m. New York City time on June 28, 2005 or as soon as practicable thereafter. This request will also be made of the Commission by Lehman Brothers Inc., managing underwriter of the proposed issue.

As requested in the comment letter of the Commission, dated April 11, 2005, the Company hereby acknowledges that (i) the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we be notified of such effectiveness by a telephone call to Robert M. Chilstrom of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2588 and that such effectiveness be confirmed in writing and delivered to the same by fax at (917) 777-2588.

Very truly yours,
DSW INC.

Show Raw Text
CORRESP
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filename1.htm

ACCELERATION REQUEST

DSW Inc.

4150 East 5th Avenue

Columbus, OH 43219

(614) 237-7100

June 23, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: H. Christopher Owings

    Re:

    DSW Inc.

    Registration Statement on Form S-1

    File No. 333-123289

Ladies and Gentlemen:

     Pursuant to Rule 461 under the Securities Act of 1933, DSW Inc., an Ohio corporation (the
“Company”) respectfully requests that the effective date of its Registration Statement on Form S-1
(File No. 333-123289) be accelerated by the Securities and Exchange Commission (the “Commission”)
to 9:30 a.m. New York City time on June 28, 2005 or as soon as practicable thereafter. This
request will also be made of the Commission by Lehman Brothers Inc., managing underwriter of the
proposed issue.

     As requested in the comment letter of the Commission, dated April 11, 2005, the Company hereby
acknowledges that (i) the action of the Commission or its staff, acting pursuant to delegated
authority, in declaring the filing effective, does not foreclose the Commission from taking any
action with respect to the filing; (ii) the action of the Commission or its staff, acting pursuant
to delegated authority, in declaring the filing effective, does not relieve the Company from its
full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the
Company may not assert staff comments and the declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws of the
United States.

     We request that we be notified of such effectiveness by a telephone call to Robert M.
Chilstrom of Skadden, Arps, Slate, Meagher & Flom LLP at
(212) 735-2588 and that such effectiveness
be confirmed in writing and delivered to the same by fax at (917) 777-2588.

    Very truly yours,

    DSW INC.

    By:

    /s/ Douglas J. Probst

    Name: Douglas J. Probst

    Title:   Senior Vice President, Chief Financial

            Officer and Treasurer