<SEC-DOCUMENT>0000930413-17-004016.txt : 20180119
<SEC-HEADER>0000930413-17-004016.hdr.sgml : 20180119
<ACCEPTANCE-DATETIME>20171208204303
<PRIVATE-TO-PUBLIC>
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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 53%; padding-right: 12.95pt; padding-bottom: 12pt; padding-left: 5.4pt; font: 9pt Garamond, Times, Serif; text-align: right; letter-spacing: -0.25pt"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 35px; width: 335px"></TD>
    <TD STYLE="width: 47%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Garamond, Times, Serif; margin: 0; text-align: right">650 Page Mill Road</P>
        <P STYLE="font: 10pt Garamond, Times, Serif; margin: 0; text-align: right">Palo Alto, CA 94304-1050</P>
        <P STYLE="font: 12pt Garamond, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
        <P STYLE="font: 12pt Garamond, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-size: 8pt">PHONE</FONT> <FONT STYLE="font-size: 10pt">650.493.9300</FONT></P>
        <P STYLE="font: 12pt Garamond, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-size: 8pt">FAX</FONT> <FONT STYLE="font-size: 10pt">650.493.6811</FONT></P>
        <P STYLE="font: 10pt Garamond, Times, Serif; margin: 0; text-align: right"><B>www.wsgr.com </B></P>
        <P STYLE="font: 9pt Garamond, Times, Serif; margin: 0 0.05in 0 0; letter-spacing: -0.25pt; text-align: right">&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase">&nbsp;</P>

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

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">December 8, 2017</P>

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

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

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

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

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

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

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Letter Dated December 7, 2017</TD></TR></TABLE>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Enclosed are the enclosures referenced
in the December 7, 2017, letter to the staff of the Securities and Exchange Commission from Wilson Sonsini Goodrich &amp; Rosati,
Professional Corporation, related to Deckers Outdoor Corporation.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 39.75pt">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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 3.25in">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">WILSON SONSINI GOODRICH &amp; ROSATI</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">Professional Corporation</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">/s/ Douglas K. Schnell</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">Douglas K. Schnell</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Wilson Sonsini Goodrich &amp; Rosati, Professional
Corporation</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in">Larry W. Sonsini</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in">Bradley L. Finkelstein</P>

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

<P STYLE="font: small-caps bold 8pt Garamond, Times, Serif; margin: 4pt 0 2pt; text-align: center">austin&nbsp;&nbsp;&nbsp; beijing&nbsp;&nbsp;&nbsp; boston&nbsp;&nbsp;&nbsp; brussels&nbsp;&nbsp;&nbsp;
hong kong&nbsp;&nbsp;&nbsp;&nbsp; los angeles&nbsp;&nbsp;&nbsp; new york&nbsp;&nbsp;&nbsp; palo alto<BR>
san diego&nbsp;&nbsp;&nbsp; san francisco&nbsp;&nbsp;&nbsp; seattle&nbsp;&nbsp;&nbsp; shanghai&nbsp;&nbsp;&nbsp; washington, dc&nbsp;&nbsp;&nbsp; wilmington, de</P>



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