Via Edgar
December 19, 2011
Ms. Tia L. Jenkins
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Office of Beverages, Apparel and Mining
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Cherokee Inc.
Form 10-K for Fiscal Year Ended January 29, 2011
Filed April 14, 2011
File No. 000-18640
Dear Ms. Jenkins:
Further to our telephone conversation on Thursday, December 15, 2011, Cherokee Inc. (“Cherokee”) is diligently working on its response to the letter of comment (the “Letter”) from Tia Jenkins, Senior Assistant Chief Accountant of the Office of Beverages, Apparel and Mining, Division of Corporate Finance of the Securities and Exchange Commission dated December 14, 2011. However, as a result of the upcoming holidays, Cherokee is unable to respond to the Letter within the time frame requested in the Letter. Cherokee anticipates that it will submit such response during the week of January 9, 2011.
Please feel free to contact me, Cherokee’s Chief Financial Officer, at (818) 908-9868 ext 318 or by fax at (818) 475-1452 if you have any questions or comments relating to this response.
Sincerely,
Cherokee Inc.
/s/ Mark DiSiena |
|
Mark DiSiena
Chief Financial Officer
cc: Cherokee’s Audit Committee (Mr. Tim Ewing, Mr. Keith Hull, Mr. Dave Mullen)
Todd Van der Wel and Stephen Redmond, Moss Adams LLP
Scott Stanton, Morrison & Foerster LLP