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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-056450.txt : 20060828
<SEC-HEADER>0000000000-05-056450.hdr.sgml : 20060828
<ACCEPTANCE-DATETIME>20051107112240
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-056450
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051107

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOTTSCHALKS INC
		CENTRAL INDEX KEY:			0000790414
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-DEPARTMENT STORES [5311]
		IRS NUMBER:				770159791
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		7 RIVER PARK PL E
		STREET 2:		P O BOX 28920
		CITY:			FRESNO
		STATE:			CA
		ZIP:			93720
		BUSINESS PHONE:		2094348000

	MAIL ADDRESS:	
		STREET 1:		7 RIVER PARK PLACE EAST
		STREET 2:		P O BOX 28920
		CITY:			FRESNO
		STATE:			CA
		ZIP:			93720
PUBLIC REFERENCE ACCESSION NUMBER:		0000790414-05-000016
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


									November 7, 2005


Mr. James R. Famalette
President and Chief Executive Officer
Gottschalks Inc.
7 River Park Place East
Fresno, CA 93720

	RE:	Form 10-K for the fiscal year ended January 29, 2005
		File Date: April 29, 2005
		File No. 001-09100

Dear Mr. Famalette,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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