<SEC-DOCUMENT>0000912463-22-000100.txt : 20221028
<SEC-HEADER>0000912463-22-000100.hdr.sgml : 20221028
<ACCEPTANCE-DATETIME>20220812150624
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000912463-22-000100
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220812

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GUESS INC
		CENTRAL INDEX KEY:			0000912463
		STANDARD INDUSTRIAL CLASSIFICATION:	WOMEN'S, MISSES', CHILDREN'S & INFANTS' UNDERGARMENTS [2340]
		IRS NUMBER:				953679695
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0128

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ATTN:  JASON MILLER
		STREET 2:		1444 SOUTH ALAMEDA STREET
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90021
		BUSINESS PHONE:		(213) 765-3100

	MAIL ADDRESS:	
		STREET 1:		ATTN:  JASON MILLER
		STREET 2:		1444 SOUTH ALAMEDA STREET
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90021

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GUESS INC ET AL/CA/
		DATE OF NAME CHANGE:	19940902
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="i0666b3a3f58a4f0685d84f88b350fd24_53"></div><div style="min-height:43.2pt;width:100%"><div style="text-align:right"><font><br></font></div></div><div style="padding-left:5pt"><img alt="image_0a.jpg" src="image_0a.jpg" style="height:69px;margin-bottom:5pt;vertical-align:text-bottom;width:222px"></div><div style="padding-right:5.9pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">August 12, 2022</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%;text-decoration:underline">VIA EDGAR</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">United States Securities and Exchange Commission</font></div><div style="padding-right:230.85pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div style="padding-right:230.85pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">100 F Street, N.E.</font></div><div style="padding-right:230.85pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Washington, D.C. 20549</font></div><div style="padding-right:230.85pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Attn&#58;&#160;&#160;&#160;&#160;Karl Hiller</font></div><div style="padding-left:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Branch Chief</font></div><div style="padding-left:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Office of Energy &#38; Transportation</font></div><div><font><br></font></div><div style="padding-left:80pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Re&#58;&#160;&#160;&#160;&#160;Guess&#63;, Inc.</font></div><div style="text-indent:108pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Form 10-K for the Fiscal Year Ended January 29, 2022</font></div><div style="text-indent:108pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Filed March 24, 2022</font></div><div style="text-indent:108pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">File No. 001-11893</font></div><div><font><br></font></div><div style="padding-left:5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Dear Mr. Hiller,</font></div><div><font><br></font></div><div style="padding-left:5pt;padding-right:5.85pt;text-align:justify;text-indent:22.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Guess&#63;, Inc. (the &#8220;Company&#8221;) is in receipt of your letter dated August 8, 2022 (the &#8220;Comment Letter&#8221;) that sets forth the comments of the staff of the Securities and Exchange Commission (the &#8220;Commission&#8221;) regarding the Company&#8217;s above-referenced Form 10-K. In the Comment Letter, you requested that the Company respond to the comments set forth in the Comment Letter within ten business days of August 8, 2022, or tell the Commission when the Company would provide a response.</font></div><div><font><br></font></div><div style="padding-left:5pt;padding-right:5.85pt;text-align:justify;text-indent:22.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">The Company is in the process of preparing a response to the Comment Letter and, as discussed by telephone, respectfully requests an extension of an additional ten business days due to staff availability. The Company plans to provide a response to the Commission on or before September 6, 2022.</font></div><div><font><br></font></div><div style="padding-left:5pt;padding-right:5.85pt;text-align:justify;text-indent:22.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Thank you for your consideration of the requested extension. If you have any questions or comments, please contact me at 213-765-3630.</font></div><div><font><br></font></div><div style="padding-left:318pt;text-indent:-4.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Very truly yours,</font></div><div><font><br></font></div><div style="padding-left:315pt;padding-right:102.3pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; Jason T. Miller</font></div><div style="padding-right:102.3pt;text-indent:315pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Jason T. Miller</font></div><div style="padding-right:102.3pt;text-indent:315pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">General Counsel </font></div><div style="padding-right:102.3pt;text-indent:315pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Guess&#63;, Inc.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">cc&#58;&#160;&#160;&#160;&#160;Dennis Secor</font></div><div style="padding-right:332.85pt;text-indent:27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Chief Financial Officer</font></div><div style="padding-right:332.85pt;text-indent:27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Guess&#63;, Inc.</font></div><div style="height:35.28pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
