[LETTERHEAD OF FOOTSTAR, INC.]

August 13, 2002

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Re: Footstar, Inc. - Quarterly Report on Form 10-Q
For the Quarterly Period ending June 29, 2002

Submitted herewith for filing on behalf of Footstar, Inc., a Delaware corporation, is a Quarterly Report on Form 10-Q and accompanying written statements pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

Should you have any questions regarding this filing, please contact the undersigned at 845-727-6500.

Very truly yours,


MAUREEN RICHARDS
Maureen Richards
Senior Vice President, General Counsel &
Corporate Secretary