-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MAEH8MfV0k1hwd1/rQJVYQsLxIbVBOs/pYeQ3ij3yNAwp4ARlxXwDw6q/5lMrxFs
 S0K3KfFpM4hZkQzOPO45qQ==

<SEC-DOCUMENT>0000000000-06-041994.txt : 20061207
<SEC-HEADER>0000000000-06-041994.hdr.sgml : 20061207
<ACCEPTANCE-DATETIME>20060830122911
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-041994
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060830

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIG DOG HOLDINGS INC
		CENTRAL INDEX KEY:			0001019439
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-FAMILY CLOTHING STORES [5651]
		IRS NUMBER:				521868665
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		121 GRAY AVENUE
		CITY:			SANTA BARBARA
		STATE:			CA
		ZIP:			93101
		BUSINESS PHONE:		8059638727

	MAIL ADDRESS:	
		STREET 1:		121 GRAY AVENUE
		CITY:			SANTA BARBARA
		STATE:			CA
		ZIP:			93101
PUBLIC REFERENCE ACCESSION NUMBER:		0001140361-06-004943
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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