Kellwood Company



May 6, 2005

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth St., N.W.
Washington, D.C.  20549

Re:      Registration Statement on Form S-3 of Kellwood Company and related
         guarantors, Registration Statement No. 333-124336

Dear Ladies and Gentlemen:

The undersigned, being the Registrant identified in Registration Statement No.
333-124336, requests on behalf of itself and the other registrants pursuant to
Rule 461 of the Securities Act of 1933 that the effective date for such
Registration Statement be accelerated so that it will be declared effective at
the earliest time possible on May 9, 2005, or as soon thereafter as practicable.

In addition, the Registrant hereby acknowledges that:

     o    should the Securities and Exchange Commission (the "Commission") or
          the staff, acting pursuant to delegated authority, declare the
          Registration Statement effective, it does not foreclose the Commission
          from taking any action with respect to the Registration Statement;

     o    the action of the Commission or the staff, acting pursuant to
          delegated authority, in declaring the Registration Statement
          effective, does not relieve the Registrant from its full
          responsibility for the adequacy and accuracy of the disclosure in the
          Registration Statement; and

     o    the Registrant may not assert this action as defense in any proceeding
          initiated by the Commission or any person under the federal securities
          laws of the United States.



Very truly yours,

KELLWOOD COMPANY



By:      /s/ Thomas H. Pollihan
   -----------------------------------------------------------
Printed Name: Thomas H. Pollihan
Title: Senior Vice President, Secretary and General Counsel