<SEC-DOCUMENT>0001019056-13-000039.txt : 20130328
<SEC-HEADER>0001019056-13-000039.hdr.sgml : 20130328
<ACCEPTANCE-DATETIME>20130111120520
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001019056-13-000039
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20130111

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STEVEN MADDEN, LTD.
		CENTRAL INDEX KEY:			0000913241
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				133588231
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		52-16 BARNETT AVE
		CITY:			LONG ISLAND CITY
		STATE:			NY
		ZIP:			11104
		BUSINESS PHONE:		7184461800

	MAIL ADDRESS:	
		STREET 1:		52-16 BARNETT AVENUE
		CITY:			LONG ISLAND CITY
		STATE:			NY
		ZIP:			11104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MADDEN STEVEN LTD
		DATE OF NAME CHANGE:	19931008
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><IMG SRC="img001.jpg" ALT="">&nbsp;</P>

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

<div style="float: left; width: 30%">
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Michele Vaillant</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">T. 973.639.2011</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">F. 973.297.3826</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">mvaillant@mccarter.com</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">McCarter &amp; English, LLP</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Four Gateway Center</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Newark, NJ 07102-4056</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">T. 973.622.4444</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">F. 973.624.7070</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">www.mccarter.com</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">BOSTON</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">HARTFORD</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">NEW YORK</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">NEWARK</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">PHILADELPHIA</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">STAMFORD</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: 0.4pt">WILMINGTON</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<div style="float: left; width: 70%">
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">January 10, 2013</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>VIA EDGAR TRANSMISSION</I></B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Office of Emerging Growth Companies</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE - Mail Stop 3561</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attn:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tia L. Jenkins, Senior Assistant Chief Accountant</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 10%; text-align: right">&nbsp;</TD><TD STYLE="width: 10%">Re:</TD><TD STYLE="text-align: justify; width: 80%">Steven Madden, Ltd.</TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Form 10-K for the Fiscal Year Ended December 31, 2011</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Filed February 29, 2012</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">File No. 000-23702</TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Ms. Jenkins:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 10.5pt">On behalf of Steven Madden,
Ltd. (the &ldquo;<U>Company</U>&rdquo;), this shall serve as written confirmation of our telephone conversation of January 9, 2013
in which you agreed to allow an extension of time for the Company to respond to the Staff&rsquo;s comment letter dated January
3, 2013 relating to its Annual Report on Form 10-K referenced above. In our conversation you agreed to grant the Company an extension
of an additional 10 days making the response due on or before January 23, 2013.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 10.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We appreciate your consideration and thank you
for your cooperation in this regard.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD COLSPAN="2">Very truly yours,</TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right; width: 50%">&nbsp;</TD><TD STYLE="width: 5%">&nbsp;</TD><TD STYLE="text-align: justify; width: 45%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD COLSPAN="2">McCarter &amp; English, LLP</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>By:</TD><TD STYLE="text-align: justify; border-bottom: Black 1pt solid">/s/ Michele F. Vaillant</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Michele F. Vaillant</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 10%; text-align: left">cc:</TD><TD STYLE="width: 50%">Brian McAllister</TD><TD STYLE="text-align: justify; width: 40%">&nbsp;</TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>Melissa N. Rocha</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>Arvind Dharia, CFO</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
