<SEC-DOCUMENT>0001042167-14-000146.txt : 20141125
<SEC-HEADER>0001042167-14-000146.hdr.sgml : 20141125
<ACCEPTANCE-DATETIME>20141007141922
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001042167-14-000146
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20141007

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JOHNSON OUTDOORS INC
		CENTRAL INDEX KEY:			0000788329
		STANDARD INDUSTRIAL CLASSIFICATION:	 [3949]
		IRS NUMBER:				391536083
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		555 MAIN STREET
		CITY:			RACINE
		STATE:			WI
		ZIP:			53403-1015
		BUSINESS PHONE:		2626316600

	MAIL ADDRESS:	
		STREET 1:		555 MAIN STREET
		STREET 2:		STE 023
		CITY:			RACINE
		STATE:			WI
		ZIP:			53403-1015

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JOHNSON WORLDWIDE ASSOCIATES INC
		DATE OF NAME CHANGE:	19920703
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<div align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">Form 10-K:&#160;&#160;For the fiscal year ended September 27, 2013</font></div>
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<div align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">Filed December 6, 2013</font></div>
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<div align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">File number:&#160;&#160;000-16255</font></div>
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Dear Mr. McWilliams:</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">The following is the response of Johnson Outdoors Inc. ("we" or the "Company") to the comment in the letter of the staff of the United States Securities and Exchange Commission (the "Commission") dated September 24, 2014 (the "Comment Letter") related to the Company's Annual Report on Form 10-K for the fiscal year ended September 27, 2013 filed with the Commission on December 6, 2013.&#160;&#160;For reference purposes, the text of the Comment Letter has been reproduced below for the only numbered paragraph.</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; FONT-STYLE: italic; DISPLAY: inline">We note that you identify only two executive officers, your principal executive officer and your principal financial officer. Please explain to us why you believe that none of the members of your management, other than your PEO and PFO, is an &#8220;executive officer&#8221; as defined by Exchange Act Rule 3b-7. Based on the titles and descriptions of other members of your management found on your website at http://investor.johnsonoutdoors.com/management.cfm it appears that several other members of your management may meet the definition of &#8220;executive officer.&#8221; We may have additional comment upon reviewing your response.</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><font style="TEXT-DECORATION: underline; DISPLAY: inline">Response to Comment No. 1</font></font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Prior to May 5, 2006, the Company had in place a President and/or Chief Operating Officer, who, along with the Chief Executive Officer and Chief Financial Officer, served as the Company's officers who were principally in charge of, and responsible for overseeing, the Company's various business operating segments (consisting of the Company's Diving, Marine Electronics, Outdoor Equipment and Watercraft segments).&#160;&#160;Upon the resignation of our most recent President and Chief Operating Officer in 2006, we chose to consolidate this officer's duties and responsibilities under Helen Johnson-Leipold, our Chief Executive Officer.&#160;&#160;Ms.&#160;Johnson-Leipold oversees all of the Company's operating segments and, together with the Chief Financial Officer and the Board of Directors, is responsible for policy making and strategy across our organization.&#160;&#160;In part, this consolidation effort was driven by concerns over profitability and cost containment initiatives, but also in part by having continued clear direction over all of our operating segments with a unified set of strategic goals and focus for our organization.</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">We acknowledge that this is a bit unusual for a company of our size.&#160;&#160;However, as disclosed in our proxy statement filings we are a "Controlled Company" as defined in applicable NASDAQ Stock Market Listing Rules as a result of Ms. Johnson-Leipold and members of her family beneficially owning more than 50% of the combined voting power of the Company's stock.&#160;&#160;In fact, the Johnson family beneficially owns approximately 75% of the combined voting power of our stock.&#160;&#160;Being a "Controlled Company" with this ownership by the Johnson family has resulted in Ms. Johnson-Leipold taking a more direct role in and control over policy making and strategy within our Company.&#160;&#160;Ultimately, Company strategic and policy making decisions are all determined by Ms.&#160;Johnson-Leipold working with the Chief Financial Officer and the Board of Directors, and no other officers of the Company have the level of authority within our organization to make general policy decisions nor do they head, from a decision making or authority stand point, any principal department, unit or administrative function within the Company.&#160;&#160;Despite being exempt from the requirement to maintain a majority of independent directors and the requirement to maintain a Nominating and Corporate Governance Committee and a Compensation Committee composed entirely of independent directors, the Company has decided to maintain a Board of Directors composed of a majority of independent directors (six of eight directors), and a Nominating and Corporate Governance Committee, Compensation Committee and Audit Committee each composed entirely of independent directors under the NASDAQ Stock Market rules.&#160;&#160;These independent directors provide substantial assistance to Ms.&#160;Johnson-Leipold and the Company in many areas, including in policy making and strategic planning.&#160;&#160;The Committees also provide independent oversight of various matters and functions, including compensation and corporate governance.</font></div>

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<td width="94%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; DISPLAY: inline">the Company is responsible for the adequacy and accuracy of the disclosure in the filing;</font></font></td>
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<td width="94%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; DISPLAY: inline">staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and</font></font></td>
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<td width="94%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; DISPLAY: inline">the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font></font></td>
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Thank you for your consideration of our responses to the Comment Letter.&#160;&#160;Please do not hesitate to contact the undersigned at (262) 631-6600 with any questions or comments regarding any of the foregoing.</font></div>

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<div style="DISPLAY: block; TEXT-INDENT: 0pt">/s/ Alisa Swire<br>
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