March 15, 2012
United States Securities and Exchange Commission
Mail Stop 3561
450 Fifth Street, NW
Washington, D.C. 20549
Attention: Jennifer Thompson, Accounting Branch Chief
| | Re: | 1-800-FLOWERS.COM, INC. |
| | Annual Report on Form10-K for the Fiscal Year Ended July 3, 2011 |
| | Quarterly Report on Form 10-Q for the Period Ended January 1, 2012 |
Dear Ms. Thompson:
Reference is made to the comments of the Staff of the Securities and Exchange Commission (the SEC) with respect to the above-referenced filings on Form 10-K and Form 10-Q of 1-800-FLOWERS.COM, INC., a Delaware corporation (the “Company” or “1-800-FLOWERS.COM”), in your letter dated March 6, 2012 (the “Comment Letter”) addressed to Mr. James F. McCann, Chief Executive Officer of the Company.
Colleen M. Kearney, Deputy General Counsel for the Company, spoke with Sondra Snyder, Staff Accountant, on March 14, 2012. During that conversation, Ms. Snyder granted the Company an extension until April 3, 2012. Accordingly, the Company will file its response to the SEC’s comments on or before April 3, 2012.
Please contact the undersigned at (516) 237-4928 should you require additional information or have any questions.
Very truly yours,
/s/William E. Shea
Chief Financial Officer
