0000930413-17-004016.txt : 20180119 0000930413-17-004016.hdr.sgml : 20180119 20171208204303 ACCESSION NUMBER: 0000930413-17-004016 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20171208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DECKERS OUTDOOR CORP CENTRAL INDEX KEY: 0000910521 STANDARD INDUSTRIAL CLASSIFICATION: RUBBER & PLASTICS FOOTWEAR [3021] IRS NUMBER: 953015862 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 250 COROMAR DRIVE CITY: GOLETA STATE: CA ZIP: 93117 BUSINESS PHONE: 8059677611 MAIL ADDRESS: STREET 1: 250 COROMAR DRIVE CITY: GOLETA STATE: CA ZIP: 93117 FORMER COMPANY: FORMER CONFORMED NAME: DECKERS FOOTWEAR CORP DATE OF NAME CHANGE: 19930811 CORRESP 1 filename1.htm

650 Page Mill Road

Palo Alto, CA 94304-1050

 

PHONE 650.493.9300

FAX 650.493.6811

www.wsgr.com

 

 

 

Douglas k. schnell

Internet: dschnell@wsgr.com

Direct Dial: (650) 849-3275

December 8, 2017

 

BY EDGAR

 

Daniel Duchovny, Esq.

Frank Pigott, Esq.

Office of Mergers and Acquisitions

Division of Corporation Finance

Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

Re:Letter Dated December 7, 2017

Dear Messrs. Duchovny and Pigott:

Enclosed are the enclosures referenced in the December 7, 2017, letter to the staff of the Securities and Exchange Commission from Wilson Sonsini Goodrich & Rosati, Professional Corporation, related to Deckers Outdoor Corporation.

If the Staff has any questions or comments concerning the foregoing, or requires any further information, please contact me at (650) 849-3275 or Bradley Finkelstein at (650) 565-3514.

Very truly yours,

 

WILSON SONSINI GOODRICH & ROSATI

Professional Corporation

 

 

 

/s/ Douglas K. Schnell

 

Douglas K. Schnell

 

 

Wilson Sonsini Goodrich & Rosati, Professional Corporation

Larry W. Sonsini

Bradley L. Finkelstein

 

austin    beijing    boston    brussels    hong kong     los angeles    new york    palo alto
san diego    san francisco    seattle    shanghai    washington, dc    wilmington, de

 

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