CHARLES J. BAIR (858) 550-6142 cbair@cooley.com | VIA FEDEX AND EDGAR |
February 29, 2008
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549-3561
Attention: Dana Brown
RE: | Hot Topic, Inc. |
Form 10-K for the Fiscal Year Ended February 3, 2007
File No. 000-28784
Dear Mr. Brown:
Hot Topic, Inc. (the “Company”) is in receipt of the comments from the Securities and Exchange Commission (the “Commission”) staff (the “Staff”) by letter dated February 15, 2008 (the “Comment Letter”) with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended February 3, 2007 filed with the Commission on March 28, 2007.
As previously discussed orally with the Staff, the Company is hereby notifying the Commission of its intention to provide a response to the Comment Letter by Friday, March 14, 2008. Please direct any comments or questions regarding this matter to me at (858) 550-6142.
Sincerely,
Cooley Godward Kronish LLP |
/s/ Charles J. Bair |
Charles J. Bair |
cc: | Pamela Howell, Securities and Exchange Commission |
Elizabeth McLaughlin, Hot Topic, Inc.
James McGinty, Hot Topic, Inc.
Jason L. Kent, Esq., Cooley Godward Kronish LLP
4401 EASTGATE MALL, SAN DIEGO, CA 92121 T: (858) 550-6000 F: (858) 550-6420 WWW.COOLEY.COM