<SEC-DOCUMENT>0001193125-20-188910.txt : 20200810
<SEC-HEADER>0001193125-20-188910.hdr.sgml : 20200810
<ACCEPTANCE-DATETIME>20200707173529
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-20-188910
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200707

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEVI STRAUSS & CO
		CENTRAL INDEX KEY:			0000094845
		STANDARD INDUSTRIAL CLASSIFICATION:	APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
		IRS NUMBER:				940905160
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1125

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1155 BATTERY ST
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111
		BUSINESS PHONE:		4155016000

	MAIL ADDRESS:	
		STREET 1:		1155 BATTERY STREET
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[Letterhead of Levi Strauss&nbsp;&amp; Co.] </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">July&nbsp;7, 2020 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attn: Filing Desk </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Levi Strauss&nbsp;&amp; Co. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><U>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On July&nbsp;7, 2020,
Levi Strauss&nbsp;&amp; Co. (&#147;<U>Company</U>&#148;) filed a Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4,</FONT> together with all exhibits thereto (the &#147;<U>Registration Statement</U>&#148;) in connection with the
registration of its 5.00% Senior Notes due 2025 in the aggregate principal amount of $500,000,000 (the &#147;<U>Exchange Notes</U>&#148;). The Company will offer the Exchange Notes in an exchange offering (the &#147;<U>Exchange Offer</U>&#148;) for
its 5.00% Senior Notes due 2025 which are outstanding in the aggregate principal amount of $500,000,000 (the &#147;<U>Outstanding Notes</U>&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In accordance with existing <FONT STYLE="white-space:nowrap">no-action</FONT> letters of the staff of the Division of Corporation Finance (the
&#147;<U>Staff</U>&#148;) of the Securities and Exchange Commission, the Company hereby states the following: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">1. The Company is
registering the Exchange Offer in reliance on the Staff position enunciated in Exxon Capital Holdings Corporation (available May&nbsp;13, 1988), Morgan Stanley&nbsp;&amp; Co. Incorporated (available June&nbsp;5, 1991),
<FONT STYLE="white-space:nowrap">K-III</FONT> Communications Corporation (available May&nbsp;14, 1993), Shearman&nbsp;&amp; Sterling (available July&nbsp;2, 1993), and Brown&nbsp;&amp; Wood LLP (available February&nbsp;7, 1997) (collectively, the
&#147;<U><FONT STYLE="white-space:nowrap">No-Action</FONT> Letters</U>&#148;); </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">2. The Company has not entered into any arrangement or
understanding with any person (including any broker-dealer) to distribute the Exchange Notes to be received in the Exchange Offer and, to the best of the Company&#146;s information and belief, each person (including any broker-dealer) participating
in the Exchange Offer will acquire the Exchange Notes in the ordinary course of business and with no arrangement or understanding with any person to participate in a distribution of Exchange Notes to be received in the Exchange Offer; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">3. The Company will make each person participating in the Exchange Offer aware that, if such person acquires Exchange Notes for the purpose of
distributing such Exchange Notes, such person (1)&nbsp;cannot rely on the Staff&#146;s interpretive position expressed in the <FONT STYLE="white-space:nowrap">No-Action</FONT> Letters and (2)&nbsp;must comply with the registration and prospectus
delivery requirements of the Securities Act of 1933, as amended (the &#147;<U>Securities Act</U>&#148;) in order to resell such Exchange Notes, and must be identified as an underwriter in the prospectus relating to the resale of such Exchange Notes;
and </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 7, 2020 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 2
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">4. The Company will include in the transmittal letter to be executed by or otherwise binding
on an exchange offeree in order to participate in the Exchange Offer (1)&nbsp;an acknowledgment to be executed by the exchange offeree that such person does not intend to engage in a distribution of the Exchange Notes and (2)&nbsp;a provision that
if the exchange offeree is a broker-dealer holding Outstanding Notes acquired for its own account as a result of market-making activities or other trading activities, it must acknowledge that it will deliver a prospectus meeting the requirements of
the Securities Act, in connection with any resale of the Exchange Notes received in respect of such Outstanding Notes pursuant to the Exchange Offer. The transmittal letter will also include a statement to the effect that by so acknowledging and by
delivering a prospectus, a broker-dealer will not be deemed to admit that it is an &#147;underwriter&#148; within the meaning of the Securities Act. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top">Sincerely,</TD></TR>
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<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">/s/ David Jedrzejek</TD></TR>
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<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">David Jedrzejek</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Chief Counsel, Finance, Governance&nbsp;&amp; Compliance</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Brett Cooper </P></TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Orrick, Herrington&nbsp;&amp; Sutcliffe LLP </P></TD></TR></TABLE>
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