Robins, Kaplan, Miller & Ciresi L.L.P.
2800 LaSalle Plaza
800 LaSalle Avenue
Minneapolis, MN 55402-2015
Tel: 612-349-8500 Fax: 612-339-4181
www.rkmc.com
JOHN R. HOUSTON
612-349-8285
jrhouston@rkmc.com
July 27, 2005
Mr. H. Christopher Owings
Assistant Director
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
| Re: | Golf Galaxy, Inc. Amendment No. 3 to Registration Statement on Form S-1 Registration No. 333-125007 |
Dear Mr. Owings:
Transmitted herewith for filing on behalf of Golf Galaxy, Inc. (the "Registrant") is Amendment No. 3. (the "Amendment") to the Registrant's Registration Statement on Form S-1 (the "Registration Statement"), marked to show changes effected by the Amendment. The Amendment is filed for the sole purpose of revising the fee calculation table to state the registration fee in accordance with Rule 457(a) of the Securities Act of 1933, as amended, and to register the additional dollar amount attributable to the value of the shares previously registered assuming the maximum price of the previously indicated range. With the exception of updating the date of the preliminary prospectus, no other changes are reflected in the amendment.
We would very much appreciate hearing from the staff that the Registration Statement remains cleared to go effective on Thursday, July 28, 2005. Please telephone the undersigned at 612-349-8285 or Anne Rosenberg at 612-349-8508 with any further questions or comments, request for information or advice with respect to the Registration Statement.
Very truly yours,
/s/ JOHN R. HOUSTON
John R. Houston
| cc: | William Choi Scott Anderegg Yong Kim Randall K. Zanatta |
