0001144204-11-036635.txt : 20120525 0001144204-11-036635.hdr.sgml : 20120525 20110621091144 ACCESSION NUMBER: 0001144204-11-036635 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110621 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SYMS CORP CENTRAL INDEX KEY: 0000724742 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-FAMILY CLOTHING STORES [5651] IRS NUMBER: 222465228 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SYMS WAY CITY: SECAUCUS STATE: NJ ZIP: 07094 BUSINESS PHONE: 2019029600 MAIL ADDRESS: STREET 1: SYMS WAY CITY: SECAUCUS STATE: NJ ZIP: 07094 CORRESP 1 filename1.htm Unassociated Document
SYMS CORP
ONE SYMS WAY
SECAUCUS, NEW JERSEY 07094


June 20, 2011


VIA EDGAR

Edwin S. Kim, Esq.
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

Re: 
Syms Corp

Form 10-K for the Fiscal Year Ended February 27, 2010
Filed May 13, 2010
 
Form 10-K for the Fiscal Year Ended February 26, 2010
Filed May 13, 2011
 
File No. 001-08546

Dear Mr. Kim:

This letter is submitted on behalf of Syms Corp (the “Registrant”) in connection with the comment letter emailed by the Staff to the Registrant on June 7, 2011.  The Registrant seeks approval for an extension of the time to respond to the comment letter to July 6, 2011, ten business days after the initial answer date of June 22, 2011.

The Registrant has been working diligently to respond to the comments. However, given the importance to the Registrant of the issues raised, the impact that the responses will have on future filings and the need to coordinate the responses with our Audit Committee, our auditors and our outside counsel, the Registrant believe the additional time is necessary to assure appropriate responses.

Kindly contact the undersigned if you would like to discuss this letter.


Very truly yours,

SYMS CORP

By:
/s/Laura McCabe Brandt
Name: Laura McCabe Brandt
Title: Vice President, General Counsel & Corporate Secretary

cc: 
Syms Corp
Seth Udasin, Chief Financial Officer