 | 1114 Avenue of the Americas 23rd Floor New York, New York 10036.7703 USA Tel 212.880.6000 Fax 212.682.0200
www.torys.com |
October 23, 2012
Via Federal Express and EDGAR
Mara L. Ransom
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4631
Washington, DC 20549
| Re: | Sears Canada Inc. |
Amendment No. 4 to Form 20-F
Filed October 23, 2012
File No. 000-54726
Dear Ms. Ransom:
Per the request of the staff (the “Staff”) of the Securities and Exchange Commission, on behalf of our client, Sears Canada Inc. (the “Company”), we are filing the “US Retail Ecommerce Sales, by Category, 2009-2014” table (attached hereto asExhibit A), which the Company submitted supplementally to the Staff on August 23, 2012.
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If you have any questions or comments regarding the enclosed materials or this letter, please call the undersigned at (212) 880-6363. Please send copies of any correspondence relating to this filing to the undersigned by email to mkurta@torys.com.
Very truly yours,
/s/ Mile T. Kurta
Mile T. Kurta
(Enclosure)
| cc: | Dietrich King |
Charles Lee
Jennifer Thompson
Sondra Snyder
(Securities and Exchange Commission)
Sharon Driscoll
Klaudio Leshnjani
(Sears Canada Inc.)
Patricia A. Koval
(Torys LLP)
Tony Grnak
(Deloitte & Touche LLP)
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Exhibit A
US Retail Ecommerce Sales, by Category, 2009-2014
billions
| 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | |||||||||||||||||||
Apparel, accessories and footwear | $ | 26.7 | $ | 30.4 | $ | 34.4 | $ | 37.6 | $ | 41.5 | $ | 45.4 | ||||||||||||
Appliances and home improvement | $ | 19.1 | $ | 21.8 | $ | 24.5 | $ | 27.1 | $ | 29.9 | $ | 32.5 | ||||||||||||
Art and collectibles | $ | 1.8 | $ | 2.2 | $ | 2.5 | $ | 2.9 | $ | 3.2 | $ | 3.6 | ||||||||||||
Auto parts | $ | 3.6 | $ | 4.0 | $ | 4.4 | $ | 4.8 | $ | 5.2 | $ | 5.6 | ||||||||||||
Books | $ | 5.4 | $ | 5.9 | $ | 6.3 | $ | 6.7 | $ | 7.1 | $ | 7.5 | ||||||||||||
Computer hardware, software and peripherals | $ | 27.1 | $ | 29.5 | $ | 31.8 | $ | 34.1 | $ | 36.4 | $ | 38.8 | ||||||||||||
Consumer electronics | $ | 12.3 | $ | 14.0 | $ | 15.8 | $ | 17.4 | $ | 19.2 | $ | 20.9 | ||||||||||||
Event tickets | $ | 5.2 | $ | 5.6 | $ | 6.0 | $ | 6.5 | $ | 6.9 | $ | 7.4 | ||||||||||||
Flowers | $ | 2.4 | $ | 2.7 | $ | 2.9 | $ | 3.1 | $ | 3.3 | $ | 3.5 | ||||||||||||
Food and beverage | $ | 8.6 | $ | 10.3 | $ | 11.9 | $ | 13.7 | $ | 15.5 | $ | 17.3 | ||||||||||||
Furniture | $ | 1.8 | $ | 2.2 | $ | 2.7 | $ | 3.2 | $ | 3.8 | $ | 4.4 | ||||||||||||
Jewelry | $ | 3.4 | $ | 3.9 | $ | 4.3 | $ | 4.8 | $ | 5.2 | $ | 5.6 | ||||||||||||
Movie tickets | $ | 1.1 | $ | 1.2 | $ | 1.3 | $ | 1.4 | $ | 1.5 | $ | 1.6 | ||||||||||||
Music/video | $ | 6.2 | $ | 6.8 | $ | 7.5 | $ | 8.2 | $ | 8.8 | $ | 9.4 | ||||||||||||
Office products | $ | 5.5 | �� | $ | 6.0 | $ | 6.5 | $ | 6.9 | $ | 7.4 | $ | 7.9 | |||||||||||
Over-the-counter medicines and personal care | $ | 5.9 | $ | 6.7 | $ | 7.6 | $ | 8.6 | $ | 9.7 | $ | 10.8 | ||||||||||||
Pets | $ | 1.8 | $ | 2.1 | $ | 2.5 | $ | 2.9 | $ | 3.2 | $ | 3.7 | ||||||||||||
Sporting goods | $ | 2.9 | $ | 3.2 | $ | 3.5 | $ | 3.7 | $ | 3.9 | $ | 4.1 | ||||||||||||
Toy and video games | $ | 7.2 | $ | 7.5 | $ | 8.3 | $ | 9.1 | $ | 9.9 | $ | 10.7 | ||||||||||||
Other | $ | 7.4 | $ | 7.5 | $ | 7.6 | $ | 7.7 | $ | 7.9 | $ | 8.1 | ||||||||||||
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Total | $ | 155.0 | $ | 173.0 | $ | 192.0 | | $ | 210.0 | $ | 230.0 | $ | 249.0 | |||||||||||
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Source: Barclays Capital, “Internet Data Book January 2011,” provided to eMarketer, Jan 13, 2011 | ||||||||||||
124125 | www.eMarketer.com | |||||||||||