<SEC-DOCUMENT>0000930413-17-003575.txt : 20180119
<SEC-HEADER>0000930413-17-003575.hdr.sgml : 20180119
<ACCEPTANCE-DATETIME>20171018214951
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-17-003575
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20171018

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 53%; padding: 0; font: 12pt Times New Roman, Times, Serif; text-align: left; text-indent: 0"><IMG SRC="x4_c89403a001.jpg" ALT=""></TD>
    <TD STYLE="width: 47%; padding: 0; font: 8pt Times New Roman, Times, Serif; text-align: right; text-indent: 0">650 Page Mill
    Road<BR>
    Palo Alto, CA 94304-1050<BR>
    <BR style="font-size: 5pt">
    <FONT STYLE="font-variant: small-caps">phone</FONT> 650.493.9300<BR>
    <FONT STYLE="font-variant: small-caps">fax</FONT> 650.493.6811<BR><BR style="font-size: 5pt">
    <B>www.wsgr.com</B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">October 18, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-transform: uppercase">Douglas k. schnell</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Internet: dschnell@wsgr.com</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Direct Dial: (650) 849-3275</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt"><B>BY EDGAR AND EMAIL</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Daniel Duchovny, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Frank Pigott, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Office of Mergers and Acquisitions</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">100 F Street NE</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 46pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: bold 12pt Times New Roman, Times, Serif">Re:</TD>
    <TD STYLE="font: bold 12pt Times New Roman, Times, Serif">Deckers Outdoor Corporation</TD></TR>
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="font: bold 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: bold 12pt Times New Roman, Times, Serif">Preliminary Proxy Statement</TD></TR>
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="font: bold 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: bold 12pt Times New Roman, Times, Serif">Filed on October 6, 2017</TD></TR>
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="font: bold 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: bold 12pt Times New Roman, Times, Serif">File No. 001-36436</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Dear Messrs. Duchovny and Pigott:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">On behalf of our client, Deckers Outdoor
Corporation (the &ldquo;Company&rdquo;), we submit this letter in response to comments from the staff (the &ldquo;Staff&rdquo;)
of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) received by letter dated October 13, 2017, relating to
the Company&rsquo;s preliminary proxy statement on Schedule 14A filed with the Commission on October 6, 2017 (the &ldquo;Proxy
Statement&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">In connection with the submission of this
letter, the Company is filing Amendment No. 1 to the Proxy Statement (the &ldquo;Amended Proxy Statement&rdquo;). The Amended
Proxy Statement reflects revisions made to the Proxy Statement in response to the comments of the Staff and the updating of other
information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">In this letter, we have
recited the prior comments from the Staff in italicized, bold type and have followed each comment with the Company&rsquo;s
response. Unless otherwise noted, the page numbers in the headings below refer to pages in the Proxy Statement, while the
page numbers in the response under each heading refer to pages in the Amended Proxy Statement. Capitalized terms used in this
letter but not otherwise defined have the meaning given to them in the Amended Proxy Statement.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0pt">Daniel F. Duchovny, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0pt">Frank Pigott, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0pt">October 18, 2017</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0pt">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">For your convenience, we are emailing you
a copy of the Amended Proxy Statement and a copy of the Amended Proxy Statement marked to show all changes from the Proxy Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0"><B><U>Preliminary Proxy Statement</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0"><U>Notice of Annual Meeting of Stockholders</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt">1.</TD>
    <TD STYLE="font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt"><B><I>Please clarify what you mean
    by stating both here and on the form of proxy that Proposal 5 will be voted upon only &ldquo;if properly presented.&rdquo;</I></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">The Company has removed this reference in the Amended Proxy Statement and the form of proxy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0pt"><U>Certain Effects of the Solicitation, page
14</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt">2.</TD>
    <TD STYLE="font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt"><B><I>Please revise to quantify
    the amounts potentially payable under the 2006 Equity Plan and the 2015 Stock Incentive Plan.</I></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">The Company has revised the
disclosures on pages 15 and 16 to quantify the number of shares subject to equity awards granted under the 2006 Equity
Plan and the 2015 Stock Incentive Plan that could immediately accelerate and become exercisable in the event of a
&ldquo;change in control,&rdquo; and the related stock-based compensation expense.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt">3.</TD>
    <TD STYLE="font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt"><B><I>Please revise to include a
    discussion of the aggregate amount potentially payable pursuant to the employment agreements with the executive officers.</I></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">The Company respectfully advises the Staff
that the Company does not maintain employment agreements with its executive officers. With respect to the Severance Agreements,
a &ldquo;change of control&rdquo; for purposes of those agreements does not include the change in a majority of the Company&rsquo;s
Board of Directors. Please see the response to comment #8 for additional information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0pt"><U>Director Nominees, page 18</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt">4.</TD>
    <TD STYLE="font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt"><B><I>Please specify the positions
    and names of the companies in the music industry where Mr. Perenchio served as a principal.</I></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">The Company has revised the disclosure on page 26 to include the information requested.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0">Daniel F. Duchovny, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0">Frank Pigott, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0">October 18, 2017</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0">Page 3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt">5.</TD>
    <TD STYLE="font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt"><B><I>Please provide the business
    experience for Ms. Shanahan during the past five years.</I></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">The Company has revised the disclosure on page 29 to include the information requested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0pt"><U>Consent to Serve, page 29</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt">6.</TD>
    <TD STYLE="font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt"><B><I>We note your disclosure that
    you may introduce substitute nominees. Please confirm for us that you will file an amended proxy statement that (1) identifies
    the substitute nominees, (2) discloses whether such nominees have consented to being named in the revised proxy statement
    and to serve if elected and (3) includes the disclosure required by Items 5(b) and 7 of Schedule 14A with respect to such
    nominees.</I></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">The Company confirms that if it introduces
substitute nominees, the Company will file an amended proxy statement that (1) identifies the substitute nominees; (2) discloses
whether such nominees have consented to being named in the revised proxy statement and to serve if elected; and (3) includes the
disclosure required by Items 5(b) and 7 of Schedule 14A with respect to such nominees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0pt"><U>Required Vote, page 30</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt">7.</TD>
    <TD STYLE="font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt"><B><I>Please disclose the reasons
    you recommend that security holders vote for your nominees.</I></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">The Company has revised page 32 to include the reasons why the Board recommends that security holders vote for the Company&rsquo;s
nominees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 0pt"><U>Potential Payments upon Termination or
Change of Control, page 81</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt">8.</TD>
    <TD STYLE="font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt"><B><I>Revise your disclosure to
    state whether the election of a majority of Marcato nominees would result in a change of control under the Severance agreements.
    We note that, on page 82, your disclosure does not address this issue, although it appears that there would be no change of
    control under the Severance Agreements as a result of this contest. </I></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">The Company has revised the disclosure on page 84 to clarify that a &ldquo;change of control&rdquo; for purposes of the Severance
Agreements does not include the change in a majority of the Company&rsquo;s Board of Directors.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Daniel F. Duchovny, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Frank Pigott, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">October 18, 2017</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Page 4</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 12pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt">9.</TD>
    <TD STYLE="font: normal 12pt Times New Roman, Times, Serif; text-indent: 0pt"><B><I>On a related note, disclose
    in an appropriate place in your proxy statement whether the election of a majority of Marcato nominees would have other results
    on the company, such as acceleration of vesting of options or warrants, acceleration of outstanding debt, or the need to obtain
    waivers or consents from counterparties in any agreement.</I></B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">The Company respectfully refers the Staff
to the disclosures in the section of the Amended Proxy Statement captioned &ldquo;Certain Effects of the Solicitation&rdquo; for
a discussion of all material impacts to the Company in the event of the election of a majority of Marcato&rsquo;s nominees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0pt">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: 36pt">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 L. Finkelstein at
(650) 565-3514.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 350pt">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 350pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 350pt">WILSON SONSINI GOODRICH &amp; ROSATI</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 350pt">Professional Corporation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 350pt">&nbsp;</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 350pt"><u>/s/ Douglas K. Schnell</u></P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 350pt">Douglas K. Schnell</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 234pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt">Enclosures</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: 12pt Times New Roman, Times, Serif">cc:</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">Deckers Outdoor Corporation</TD></TR>
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-left: 20pt">Tom Garcia</TD></TR>
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-left: 20pt">Lisa Bereda</TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt">&nbsp;</TD></TR>
</TABLE>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10pt">&nbsp;</TD>
    <TD STYLE="width: 36pt; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">Wilson Sonsini Goodrich &amp; Rosati, Professional Corporation</TD></TR>
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-left: 20pt">Larry W. Sonsini</TD></TR>
<TR STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-left: 20pt">Bradley L. Finkelstein</TD></TR>
</TABLE>

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