-----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, ShnAJCKGN1ZwlKBWUnfgixj+IE1/WDIX/WGlSpPy8Y0GnEtKS8f+zDlyCxxmd3Bf nLKpq0WX3UXcRBbAIbkoWg== 0000000000-05-013984.txt : 20060324 0000000000-05-013984.hdr.sgml : 20060324 20050325113408 ACCESSION NUMBER: 0000000000-05-013984 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050325 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: TANDY BRANDS ACCESSORIES INC CENTRAL INDEX KEY: 0000869487 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] IRS NUMBER: 752349915 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 690 E LAMAR BLVD STE 200 CITY: ARLINGTON STATE: TX ZIP: 76011 BUSINESS PHONE: 8172654113 MAIL ADDRESS: STREET 1: 690 E LAMAR BLVD CITY: ARLINGTON STATE: TX ZIP: 76011 LETTER 1 filename1.txt Mail Stop 0308 March 25, 2005 Mark J. Flaherty Chief Financial Officer Tandy Brands Accessories, Inc. 690 East Lamar Boulevard, Suite 200, Arlington, TX 76011 RE: Tandy Brands Accessories, Inc. Form 10-K for the fiscal year ended June 30, 2004 Form 10-Q for the six months ended December 31, 2004 File No. 000-18927 Dear Mr. Flaherty: We have reviewed your response letter dated March 18, 2005 and we note that you include costs associated with distribution in selling, general and administrative expenses. In future filings, in MD&A disclose that your gross margins may not be comparable to others, since some entities include the costs related to their distribution network in cost of goods sold and others like you exclude all or a portion of them from gross margin, including them instead in a line item such as selling, general and administrative expenses. We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Michael Moran Branch Chief ?? ?? ?? ?? Mr. Mark J. Flaherty Tandy Brands Accessories, Inc. Page 5 of 1 5 -----END PRIVACY-ENHANCED MESSAGE-----