0001047469-15-004925.txt : 20150710 0001047469-15-004925.hdr.sgml : 20150710 20150520161105 ACCESSION NUMBER: 0001047469-15-004925 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150520 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MENS WEARHOUSE INC CENTRAL INDEX KEY: 0000884217 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-APPAREL & ACCESSORY STORES [5600] IRS NUMBER: 741790172 STATE OF INCORPORATION: TX FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE RD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE RD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BANK JOS A CLOTHIERS INC /DE/ CENTRAL INDEX KEY: 0000920033 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-APPAREL & ACCESSORY STORES [5600] IRS NUMBER: 363189198 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 HANOVER PIKE CITY: HAMPSTEAD STATE: MD ZIP: 21074 BUSINESS PHONE: 4102392700 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TS Servicing Co., LLC CENTRAL INDEX KEY: 0001637238 IRS NUMBER: 743047186 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 HANOVER PIKE CITY: HAMPSTEAD STATE: MD ZIP: 21074 BUSINESS PHONE: 410-239-5730 MAIL ADDRESS: STREET 1: 500 HANOVER PIKE CITY: HAMPSTEAD STATE: MD ZIP: 21074 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Joseph Abboud Manufacturing Corp. CENTRAL INDEX KEY: 0001637274 IRS NUMBER: 133413757 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FORMER COMPANY: FORMER CONFORMED NAME: Joseph Abbound Manufacturing Corp. DATE OF NAME CHANGE: 20150320 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JA Holding, Inc. CENTRAL INDEX KEY: 0001637291 IRS NUMBER: 753148620 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MWDC Texas Inc. CENTRAL INDEX KEY: 0001637302 IRS NUMBER: 432013971 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nashawena Mills Corp. CENTRAL INDEX KEY: 0001637322 IRS NUMBER: 043276845 STATE OF INCORPORATION: MA FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JA Apparel Corp. CENTRAL INDEX KEY: 0001637336 IRS NUMBER: 133452715 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JA Apparel, LLC CENTRAL INDEX KEY: 0001637305 IRS NUMBER: 203950963 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TMW Purchasing LLC CENTRAL INDEX KEY: 0001637312 IRS NUMBER: 760627594 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Renwick Technologies, Inc CENTRAL INDEX KEY: 0001637320 IRS NUMBER: 760556365 STATE OF INCORPORATION: TX FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Joseph A. Bank Mfg. Co., Inc. CENTRAL INDEX KEY: 0001637557 IRS NUMBER: 363026727 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 HANOVER PIKE CITY: HAMPSTEAD STATE: MD ZIP: 21074 BUSINESS PHONE: (410) 239-5730 MAIL ADDRESS: STREET 1: 500 HANOVER PIKE CITY: HAMPSTEAD STATE: MD ZIP: 21074 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MWDC Holding Inc. CENTRAL INDEX KEY: 0001637308 IRS NUMBER: 201402643 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FORMER COMPANY: FORMER CONFORMED NAME: MWDC Holdings Inc. DATE OF NAME CHANGE: 20150320 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Twin Hill Acquisition Company, Inc. CENTRAL INDEX KEY: 0001637236 IRS NUMBER: 943413350 STATE OF INCORPORATION: CA FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TMW Merchants LLC CENTRAL INDEX KEY: 0001637315 IRS NUMBER: 760627595 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: K&G Men's Co Inc. CENTRAL INDEX KEY: 0001637272 IRS NUMBER: 582527726 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Edera Inc. CENTRAL INDEX KEY: 0001637234 IRS NUMBER: 133560467 STATE OF INCORPORATION: NY FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 281-776-7000 MAIL ADDRESS: STREET 1: 6380 ROGERDALE ROAD CITY: HOUSTON STATE: TX ZIP: 77072 CORRESP 1 filename1.htm

THE MEN'S WEARHOUSE, INC.
6380 Rogerdale Road
Houston, Texas 77072
May 20, 2015

via EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Mr. John Reynolds, Assistant Director

Re:: Request for Acceleration by The Men's Wearhouse, Inc. (CIK No. 0000884217), Jos. A. Bank Clothiers, Inc. (CIK No. 0000920033), Twin Hill Acquisition Company, Inc. (CIK No. 0001637236), Renwick Technologies, Inc. (CIK No. 0001637320), TMW Merchants LLC (CIK No. 0001637315), TMW Purchasing LLC (CIK No. 0001637312), MWDC Holding Inc. (CIK No. 0001637308), MWDC Texas Inc. (CIK No. 0001637302), K&G Men's Company Inc. (CIK No. 0001637272), JA Holding, Inc. (CIK No. 0001637291), JA Apparel Corp. (CIK No. 0001637336), Nashawena Mills Corp. (CIK No. 0001637322), Edera Inc. (CIK No. 0001637234), Joseph Abboud Manufacturing Corp. (CIK No. 0001637274), JA Apparel, LLC (CIK No. 0001637305), The Joseph A. Bank Mfg. Co., Inc. (CIK No. 0001637557) and TS Servicing Co., LLC (CIK No. 0001637238) (together, the "Co-Registrants")
Registration Statement on Form S-4 (Commission File No. 333-203073)
(as amended, the "Registration Statement")

Dear Mr. Reynolds:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned, on behalf of the Co-Registrants, requests acceleration of the effective date of the Registration Statement, to 12:00 p.m., Eastern Time, on Friday, May 22, 2015, or as soon as practicable thereafter.

The accuracy and adequacy of the disclosure in the referenced filing is the responsibility of the Co-Registrants. The Co-Registrants acknowledge to the Commission that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Co-Registrants from their full responsibility for the adequacy and accuracy of the disclosures in the filing and that the Co-Registrants may not assert staff comments and this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please notify our external counsel at the number listed below when this request for acceleration has been granted. The cooperation of the staff in meeting the timetable described above is very much appreciated.

[Remainder of Page Intentionally Left Blank]

Should you have any questions regarding any of the foregoing, please do not hesitate to contact Steven A. Seidman, Cristopher Greer or Laura L. Delanoy of Willkie Farr & Gallagher LLP, our external counsel, at (212) 728-8000. Thank you for your time and consideration.


		Sincerely,
		/s/ JON W. KIMMINS Jon W. Kimmins Authorized Officer

cc:: Steven A. Seidman, Willkie Farr & Gallagher LLP
Cristopher Greer, Willkie Farr & Gallagher LLP
Laura L. Delanoy, Willkie Farr & Gallagher LLP