December 19, 2012
VIA EDGAR SUBMISSION
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549-0404
Attention: Tia L. Jenkins
Re.: The Wet Seal, Inc.
Form 10-K for Fiscal Year Ended
January 28, 2012
Filed March 26, 2012
File No. 000-18632
Ladies and Gentlemen:
The Wet Seal, Inc. (the “Company”) has received the comments of the staff of the Commission by letter dated, December 17, 2012 with respect to the Company’s Annual Report on Form 10-K for the Fiscal Year Ended January 28, 2012, referred to above.
The Company is confirming that, following our telephone conversation with Brian K. Bhandari, the Company has an extension until January 9, 2013 to submit its response to the comments.
Thank you for your assistance. If you have any additional questions or comments, you may reach me at (949) 699-3947.
Sincerely, |
/s/ Steven H. Benrubi |
Steven H. Benrubi |
Executive Vice President and Chief Financial Officer |