Collective Brands, Inc.
3231 SE 6th Avenue
Topeka, KS 66607
January 31, 2012
United States Securities and Exchange Commission
Attn: Ms. Tia Jenkins, Senior Assistant Chief Accountant
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Dear Ms. Jenkins:
We acknowledge the receipt of your letter dated January 24, 2012 regarding the SEC staff’s review of Collective Brands, Inc.’s Form 10-K for the year ended January 29, 2011 and Form 10-Q for the quarter ended October 29, 2011. In order to provide a thorough response, we respectfully request additional time to review and respond to the comments in your letter. It is our intention to provide a response to your letter no later than February 14, 2012.
If you have any questions regarding our request, please contact Harold Herman at 785-368-6182 or me at (785) 295-6059.
Regards,
/s/ Douglas G. Boessen
Douglas G. Boessen
Division Senior Vice President
Chief Financial Officer and Treasurer
| cc | Michael J. Massey |
| Nasreen Mohammed |
| Suying Li |
