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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001145549-08-002079.txt : 20090219
<SEC-HEADER>0001145549-08-002079.hdr.sgml : 20090219
<ACCEPTANCE-DATETIME>20081218061135
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001145549-08-002079
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WACOAL HOLDINGS CORP
		CENTRAL INDEX KEY:			0000104040
		STANDARD INDUSTRIAL CLASSIFICATION:	WOMEN'S, MISSES', CHILDREN'S & INFANTS' UNDERGARMENTS [2340]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			M0
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		29, NAKAJIMA-CHO
		STREET 2:		KISSHOIN, MINAMI-KU
		CITY:			KYOTO, JAPAN
		STATE:			M0
		ZIP:			601-8530
		BUSINESS PHONE:		81756821029

	MAIL ADDRESS:	
		STREET 1:		29, NAKAJIMA-CHO
		STREET 2:		KISSHOIN, MINAMI-KU
		CITY:			KYOTO, JAPAN
		STATE:			M0
		ZIP:			601-8530

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WACOAL CORP
		DATE OF NAME CHANGE:	19981028

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WACOAL CORP /ADR/
		DATE OF NAME CHANGE:	19920318
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>

December 18, 2008

VIA FAX AND EDGAR

Securities and Exchange Commission
Office of Beverages, Apparel and
Health Care Services
Washington D.C., 20549-0305
U.S.A.

ATTENTION: Tia Jenkins, Senior Assistant Chief Accountant

         Re: Wacoal Holdings Corp.
             Form 20-F for Fiscal Year Ended
             March 31, 2008
             Filed July 24, 2008
             File No. 000-11743

Dear Ms. Jenkins:

     This letter is to inform you that Wacoal Holdings, Corp. ("WACOAL") is in
the process of preparing a response to your comment letter dated December 3,
2008 with respect to the annual report on Wacoal's Form 20-F for the fiscal year
ended March 31, 2008. As discussed in a telephone conversation yesterday with
the Staff, I am hereby requesting, on Wacoal's behalf, an extension for
submitting a response to your comment letter. Wacoal anticipates that it will be
submitting a response to the comment letter by December 26, 2008.

     Please feel free to contact me at +81 (3) 3214-6741 in Tokyo, Japan if you
have any questions or comments relating to this response.

                                        Very truly yours,


                                        /s/ Jeff Schrepfer
                                        ----------------------------------------
                                        Jeff Schrepfer
                                        Morrison & Foerster LLP


cc: Ethan Horowitz
    (Securities and Exchange Commission)

    Ikuo Otani
    (Wacoal Holdings, Corp.)

    Andrew Thorpe
    (Morrison & Foerster LLP)
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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