| ROBERT K. JOHNSON† ALAN V. FRIEDMAN† RONALD L. OLSON† RICHARD S. VOLPERT DENNIS C. BROWN† ROBERT E. DENHAM JEFFREY I. WEINBERGER CARY B. LERMAN CHARLES D. SIEGAL RONALD K. MEYER GREGORY P. STONE BRAD D. BRIAN BRADLEY S. PHILLIPS GEORGE M. GARVEY WILLIAM D. TEMKO STEVEN L. GUISE† ROBERT B. KNAUSS STEPHEN M. KRISTOVICH JOHN W. SPIEGEL TERRY E. SANCHEZ STEVEN M. PERRY MARK B. HELM JOSEPH D. LEE MICHAEL R. DOYEN MICHAEL E. SOLOFF GREGORY D. PHILLIPS LAWRENCE C. BARTH KATHLEEN M. MCDOWELL GLENN D. POMERANTZ THOMAS B. WALPER RONALD C. HAUSMANN PATRICK J. CAFFERTY, JR. JAY M. FUJITANI O'MALLEY M. MILLER SANDRA A. SEVILLE-JONES MARK H. EPSTEIN HENRY WEISSMANN KEVIN S. ALLRED BART H. WILLIAMS JEFFREY A. HEINTZ JUDITH T. KITANO KRISTIN LINSLEY MYLES MARC T.G. DWORSKY JEROME C. ROTH STEPHEN D. ROSE GARTH T. VINCENT TED DANE STUART N. SENATOR MARTIN D. BERN †A PROFESSIONAL CORPORATION | DANIEL P. COLLINS RICHARD E. DROOYAN ROBERT L. DELL ANGELO BRUCE A. ABBOTT JONATHAN E. ALTMAN MARY ANN TODD MICHAEL J. O'SULLIVAN KELLY M. KLAUS DAVID B. GOLDMAN BURTON A. GROSS KEVIN S. MASUDA HOJOON HWANG KRISTIN S. ESCALANTE DAVID C. DINIELLI ANDREA WEISS JEFFRIES PETER A. DETRE PAUL J. WATFORD DANA S. TREISTER CARL H. MOOR DAVID M. ROSENZWEIG DAVID H. FRY LISA J. DEMSKY MALCOLM A. HEINICKE GREGORY J. WEINGART TAMERLIN J. GODLEY JAMES C. RUTTEN J. MARTIN WILLHITE RICHARD ST. JOHN ROHIT K. SINGLA LUIS LI CAROLYN HOECKER LUEDTKE C. DAVID LEE MARK H. KIM BRETT J. RODDA SEAN ESKOVITZ FRED A. ROWLEY, JR. KATHERINE M. FORSTER BLANCA FROMM YOUNG RANDALL G. SOMMER MARIA SEFERIAN MANUEL F. CACHÁN ROSEMARIE T. RING JOSEPH J. YBARRA KATHERINE K. HUANG MICHELLE T. FRIEDLAND TODD J. ROSEN SUSAN R. SZABO LYNN HEALEY SCADUTO | MUNGER, TOLLES & OLSON LLP 355 SOUTH GRAND AVENUE THIRTY-FIFTH FLOOR LOS ANGELES, CALIFORNIA 90071-1560 TELEPHONE (213) 683-9100 FACSIMILE (213) 687-3702 560 MISSION STREET SAN FRANCISCO, CALIFORNIA 94105-2907 TELEPHONE (415) 512-4000 FACSIMILE (415) 512-4077 | ERIC J. LORENZINI LINDSAY D. MCCASKILL KATE K. ANDERSON SUSAN TRAUB BOYD JENNIFER L. POLSE BRIAN R. HOCHLEUTNER GRANT A. DAVIS-DENNY JASON RANTANEN JONATHAN H. BLAVIN KAREN J. EPHRAIM LIKA C. MIYAKE MELINDA EADES LeMOINE ANDREW W. SONG YOHANCE C. EDWARDS SETH GOLDMAN JOSHUA P. GROBAN VICTORIA L. BOESCH HAILYN J. CHEN BRAD SCHNEIDER GENEVIEVE A. COX MIRIAM KIM MISTY M. SANFORD BRIAN P. DUFF AIMEE FEINBERG KATHARINE L. HALL KATHERINE KU KIMBERLY A. CHI SHOSHANA E. BANNETT TINA CHAROENPONG LEE S. TAYLOR DEREK J. KAUFMAN KIMBERLY D. ENCINAS MARCUS J. SPIEGEL GABRIEL P. SANCHEZ BETHANY W. KRISTOVICH PAULA R. LEVY DAVID C. YANG WILLIAM E. CANO HENRY E. ORREN BENJAMIN W. HOWELL JACOB S. KREILKAMP JONATHAN M. WEISS ELISABETH J. NEUBAUER ERIC P. TUTTLE HEATHER E. TAKAHASHI KEVIN A. GOLDMAN ROBYN KALI BACON BERNARD A. ESKANDARI | JENNY M. JIANG KEITH R.D. HAMILTON, II SORAYA C. KELLY PATRICK ANDERSON JEFFREY Y. WU YUVAL MILLER MARK R. CONRAD DANIEL R. MCCARTHY M. LANCE JASPER ALISSA BRANHAM ADAM R. LAWTON PETER C. RENN RACHEL L. STEIN AVI BRAZ PUNEET K. SANDHU IAN J. MILLER MARINA A. TORRES DAVID S. HAN DAVID C. LACHMAN JENNY H. HONG GUY A. RUB AARON SEIJI LOWENSTEIN DANIEL N. ELIZONDO LAURA D. SMOLOWE MELISSA CAMACHO-CHEUNG SARALA V. NAGALA JUSTIN L. MCNABNEY LEO GOLDBARD KIMBERLY A. MORRIS MATTHEW A. MACDONALD CAROLYN V. ZABRYCKI ERIC S. NGUYEN ERIN E. SCHANNING MARGARET G. ZIEGLER ESTHER H. SUNG RICHARD D. ESBENSHADE† ALLISON B. STEIN PETER R. TAFT† SUSAN E. NASH TRUC T. DO OF COUNSEL E. LEROY TOLLES (1922-2008) |
November 19, 2010 | WRITER'S DIRECT LINE (213) 683-9252 (213) (213) 683-4052 FAX Judith.Kitano@mto.com |
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. Orlic and Mr. Duchovny:
On behalf of our client Overseas Toys, L.P. (the "Company"), we submit this letter to supplement the response letter we submitted today in response to comments from the staff (the "Staff") of the U.S. Securities and Exchange Commission received by letter dated November 10, 2010 relating to the above-referenced Schedule TO-T/13E-3 filed via EDGAR on November 1, 2010 (the "Original Schedule TO-T/13E-3").
To aid in the Staff's review of the Amendment No. 1 to the Original Schedule TO-T/13E-3 (the "Schedule TO-T/13E-3 Amendment") filed today via EDGAR, we are supplementally providing a redlined copy, complete with exhibits, marked to show changes from the Original Schedule TO-T/13E-3. The provided redline was created for internal purposes by attempting to create a conformed document that would reflect the changes described in the Schedule TO-T/13E-3 Amendment as if the filing were fully amended and restated (the "Conformed Amendment") to mark against the Original Schedule TO-T/13E-3.
Please note that, while we believe that the provided redline accurately reflects all of the changes to the Original Schedule TO-T/13E-3 made pursuant to the Schedule TO-T/13E-3 Amendment, the provided redline may contain errors related to the creation of the Conformed Amendment or other redlining process or formatting errors.
Please direct any questions to the undersigned at (213) 683-9252. Thank you for your assistance.
| Sincerely, | ||
/s/ Judith T. Kitano Judith T. Kitano, Esq. |
