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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-07-012474.txt : 20070403
<SEC-HEADER>0000000000-07-012474.hdr.sgml : 20070403
<ACCEPTANCE-DATETIME>20070309151911
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-012474
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070309

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PERRY ELLIS INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000900349
		STANDARD INDUSTRIAL CLASSIFICATION:	MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320]
		IRS NUMBER:				591162998
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3000 NW 107TH AVENUE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33172
		BUSINESS PHONE:		3055922830

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SUPREME INTERNATIONAL CORP
		DATE OF NAME CHANGE:	19940531
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-06-081382
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561


 February 15, 2007


Mr. George Feldenkreis

Chief Executive Officer

Perry Ellis International, Inc.

3000 N.W. 107 Avenue

Miami, Florida 33172


RE: Perry Ellis International, Inc.

 Form 10-K for Fiscal Year Ended January 31, 2006

 Form 10-Q for Fiscal Quarter Ended April 30, 2006,

 as amended

 Form 10-Q for Fiscal Quarter Ended July 31, 2006

 File No. 0-21764


Dear Mr. Feldenkreis:


 We have completed our review of your Form 10-K and

related filings and have no further comments at this

time.


 Sincerely,


 William H. Thompson

 Branch Chief


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