99¢ Only Stores
4000 Union Pacific Avenue
City of Commerce, California 90023
February 22, 2011
Andrew D. Mew
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, D.C. 20549
| Re: | 99¢ Only Stores; File No. 1-11735 |
Dear Mr. Mew:
Following up on a conversation between our outside counsel and Staff Attorney Ronald E. Alper, 99¢ Only Stores (the “Company”) hereby confirms that it will submit its response to the Staff’s February 3, 2011 comment letter by March 4, 2011.
Please contact me at (323) 881-1293 with any questions.
| Sincerely, | |
| /s/ Rob Kautz | |
| Rob Kautz | |
| Executive Vice President and Chief Financial Officer |