January 8, 2009
VIA EDGAR CORRESPONDENCE
Catherine Brown
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | Build-A-Bear Workshop, Inc., File No. 001-32320 |
Dear Ms. Brown:
We received the letter dated December 30, 2008 from H. Christopher Owings of the Securities and Exchange Commission, Division of Corporation Finance (the “Division”), to Maxine Clark, Chairman of the Board and Chief Executive Bear of Build-A-Bear Workshop, Inc. (the “Company”). This will confirm that in accordance with your telephone conversation yesterday afternoon with our counsel, Meredith Cross, the Company intends to respond to the comments set forth in the Division’s letter no later than February 6, 2009. We appreciate the Staff’s willingness to extend the deadline for our response.
In the meantime, if you need any additional information, you may contact Eric Fencl, General Counsel, at (314) 423-8000, extension 5458 orEricF@buildabear.com, or me at (314) 423-8000, extension 5210 orTinaK@buildabear.com.
| Sincerely, |
/s/ Tina Klocke |
| Tina Klocke |
| Chief Financial Bear |
| cc: | Eric Fencl | |
| Meredith Cross |
