Filed as EDGAR Correspondence
December 21, 2010
Division of Corporation Finance
U.S. Securities and Exchange Commission
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: Mr. H. Christopher Owings
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| | | Re: | | Hastings Entertainment, Inc. (the “Company” or “we”) |
| | | | | Form 10-K for the Fiscal Year Ended January 31, 2010 |
| | | | | Filed April 16, 2010 |
| | | | | Definitive Proxy Statement on Schedule 14A |
| | | | | Filed April 22, 2010 |
| | | | | Form 10-Qs for the Fiscal Quarters Ended April 30, 2010, July 31, 2010 and |
| | | | | October 31, 2010 |
| | | | | Filed June 2, 2010, August 25, 2010 and December 3, 2010 |
| | | | | File No. 000-24381 |
Dear Mr. Owings:
We received your comment letter dated December 17, 2010 regarding the above-referenced filings. As discussed with Ms. Angie Kim, we will respond to your comment letter on or before January 18, 2010.
Please do not hesitate to contact me at (806) 677-1402 if you have any questions.
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| | Sincerely,
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| | /s/ Dan Crow | |
| | Dan Crow | |
| | Chief Financial Officer
Hastings Entertainment, Inc. | |
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