<SEC-DOCUMENT>0001104659-14-071116.txt : 20141128
<SEC-HEADER>0001104659-14-071116.hdr.sgml : 20141127
<ACCEPTANCE-DATETIME>20141009180324
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-14-071116
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20141009

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Boot Barn Holdings, Inc.
		CENTRAL INDEX KEY:			0001610250
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-SHOE STORES [5661]
		IRS NUMBER:				900776290
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		15776 LAGUNA CANYON ROAD
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92618
		BUSINESS PHONE:		949-453-4400

	MAIL ADDRESS:	
		STREET 1:		15776 LAGUNA CANYON ROAD
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92618
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="margin:0in 0in .0001pt;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Via EDGAR and Overnight Delivery</font></b></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">October&nbsp;9, 2014</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">U.S. Securities and Exchange Commission</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Division of Corporation Finance</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">100 F Street N.E.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Washington, D.C. 20549</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Attention:&nbsp; John Reynolds;   Pamela Howell; Adam F. Turk; Julie Marlowe; Craig</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Arakawa</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="font-size:12.0pt;margin:0in 0in .0001pt;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Re:</font></b><b><font size="1" style="font-size:8.5pt;font-weight:bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></b><b>Boot Barn   Holdings,&nbsp;Inc.</b></p>
<p style="margin:0in 0in .0001pt .5in;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Registration Statement on   Form&nbsp;S-1</font></b></p>
<p style="margin:0in 0in .0001pt .5in;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Filed September&nbsp;29,   2014</font></b></p>
<p style="margin:0in 0in .0001pt .5in;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">File No.&nbsp;333-199008</font></b></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Ladies and Gentlemen:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">On behalf of Boot Barn Holdings,&nbsp;Inc. (the &#147;Company&#148;), we submit   this letter and the following information in response to comments received   from the staff of the Securities and Exchange Commission (the &#147;Staff&#148;) by   letter dated October&nbsp;3, 2014 with respect to the above-referenced   Registration Statement on Form&nbsp;S-1 (the &#147;Registration Statement&#148;).</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">On behalf of the Company, we are concurrently filing, via EDGAR,   Amendment No.&nbsp;1 to the Registration Statement on Form&nbsp;S-1 (the   &#147;Amendment&#148;).&nbsp; Courtesy copies of this   letter and the Amendment, specifically marked to show changes made to the   Registration Statement in preparing the Amendment, are being submitted to you   by overnight courier.</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">For the convenience of the Staff, the numbered paragraphs below   correspond to the numbered comments in the Staff&#146;s letter noted above. The   Staff&#146;s comments are presented in italics and are followed with the Company&#146;s   response. Except as otherwise specifically indicated, page&nbsp;references   herein are to pages&nbsp;of the Amendment.</font></p>    </td>   </tr>  </table>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">October 9, 2014</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Page 2<a name="PB_2_000718_7056"></a></font></p>
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<p style="margin:0in 0in .0001pt;"><u><font size="3" face="Times New Roman" style="font-size:12.0pt;">General</font></u></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="font-size:12.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><i><font size="3" face="Times New Roman" style="font-size:12.0pt;font-style:italic;">1.</font></i><i><font size="1" style="font-size:8.5pt;font-style:italic;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></i><i>We note your response to comment two of   our letter dated September&nbsp;26, 2014 and understand that you considered   presenting supplemental pro forma information for purposes of discussing your   results of operations but ultimately concluded that the supplemental pro   forma discussion was not necessary.&nbsp;   Please provide us with an analysis that supports your view that pro   forma financial information for the Predecessor Period and Successor Period   would not result in a better comparative analysis of the periods.&nbsp; In this regard, please discuss and quantify   the pro forma adjustments that would be required to present pro forma   statements of operations that comply with Article&nbsp;11 of Regulation S-X   and describe how each of these adjustments was calculated.&nbsp; Your analysis should also highlight the   differences in individual line items presented on a pro forma basis versus on   a combined basis and address your consideration of materiality.</i></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">The Company acknowledges the Staff&#146;s   comment and understands that if it desires to present the Predecessor Period   and Successor Period as a combined fiscal 2012, then such presentation must   be prepared in accordance with Article&nbsp;11 of Regulation S-X regardless   of the nature or amount of any pro forma adjustments required by   Article&nbsp;11 or the Company&#146;s view of the relative benefits of such   disclosures. Accordingly, the Company hereby advises the Staff that, upon   further consideration, it has decided to present the Predecessor Period and   Successor Period separately throughout the prospectus in a consistent manner   with the consolidated financial statements prepared in accordance with   generally accepted accounting principles.</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><u><font size="3" face="Times New Roman" style="font-size:12.0pt;">Directors, page&nbsp;84</font></u></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="font-size:12.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><i><font size="3" face="Times New Roman" style="font-size:12.0pt;font-style:italic;">2.</font></i><i><font size="1" style="font-size:8.5pt;font-style:italic;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></i><i>We note that prior to joining your board,   Ms.&nbsp;Morris was employed as Chief Financial Officer for 5.11   Tactical.&nbsp; Please clarify the period of   time during which Ms.&nbsp;Morris held this position.&nbsp; Refer to Item 401(e)&nbsp;of Regulation   S-K.</i></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">The Company has revised its disclosure as   requested.&nbsp; Please see page&nbsp;86.</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">October 9, 2014</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Page 3<a name="PB_3_000846_5335"></a></font></p>
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<p style="margin:0in 0in .0001pt;"><u><font size="3" face="Times New Roman" style="font-size:12.0pt;">Exhibits</font></u></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="font-size:12.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><i><font size="3" face="Times New Roman" style="font-size:12.0pt;font-style:italic;">3.</font></i><i><font size="1" style="font-size:8.5pt;font-style:italic;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></i><i>We note your response to comment 4 from   our letter dated September&nbsp;26, 2014, and we reissue the comment with   respect to exhibits 10.10, 10.11, 10.12 and 10.13.&nbsp; Please note that unlike Item   601(b)(2)&nbsp;of Regulation S-K,&nbsp;Item 601(b)(10)&nbsp;does not contain   an exception for schedules which are not material to an investment   decision.&nbsp; We also note that exhibit   10.8 is missing attached exhibits.&nbsp; Please   refile these exhibits in their entirety.&nbsp;   In addition, Exhibit&nbsp;A and Schedule 1 to exhibit 4.2 should be   updated before requesting effectiveness.</i></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">The Company acknowledges the Staff&#146;s   comment and has refiled with the Amendment exhibits 4.2, 10.10, 10.11, 10.12   and 10.13 with all of their respective exhibits and schedules.&nbsp; The Company hereby advises the Staff that   it has amended its previously submitted confidential treatment request to   include the limited information that has been redacted from certain schedules   now included in the refiling of such exhibits.&nbsp; The Company further advises the Staff that   all exhibits, schedules and annexes to exhibit 10.8 were filed with the   Registration Statement.&nbsp; Please note   that there is no Exhibit&nbsp;I to the agreement constituting exhibit 10.8.&nbsp; The reference to the intentional omission   of Exhibit&nbsp;I in the exhibit index to that agreement was included in that   agreement, and was not inserted in connection with the filing of exhibit   10.8.</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="font-size:12.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><i><font size="3" face="Times New Roman" style="font-size:12.0pt;font-style:italic;">4.</font></i><i><font size="1" style="font-size:8.5pt;font-style:italic;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></i><i>We note that you are requesting   confidential treatment for exhibits 10.15 and 10.16.&nbsp; Please note we will be unable to accelerate   the effectiveness of your registration statement during the pendency of your   confidential treatment request and that we will need adequate time to process   your confidential treatment request prior to the effectiveness of your   registration statement.</i></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">The Company acknowledges the Staff&#146;s   comment.</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Please contact me at (714) 830-0669 or   Paul Iacono, Chief Financial Officer at the Company, at (949) 453-4403 with   any questions or further comments regarding our responses to the Staff&#146;s   comments.</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Sincerely,</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">/s/ Timothy R. Rupp</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Timothy R. Rupp</font></p>    </td>   </tr>
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<p style="font-size:12.0pt;margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">cc:</font><font size="1" style="font-size:8.5pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Paul Iacono, Boot Barn   Holdings,&nbsp;Inc.</p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Johnny Skumpija, Cravath, Swaine&nbsp;&amp; Moore LLP</font></p>    </td>   </tr>
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