Writer’s Direct Number (212) 756-2497 |
| Writer’s E-mail Address james.nicoll@srz.com |
May 28, 2013
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Ruairi Regan
Re: Cache, Inc.
Registration Statement on Form S-3
Filed April 15, 2013
File No. 333-187929 (the “Registration Statement”)
Dear Mr. Regan:
On behalf of Cache, Inc. (the “Registrant”), we have filed simultaneously by EDGAR Amendment No. 2 to the above-referenced Registration Statement (“Amendment No. 2”). Amendment No. 2 contains revisions to pages 11 and 15 to include the disclosure you requested during our telephone conversation on May 23, 2013.
We respectfully request your prompt review of Amendment No. 2. If you have any questions or comments or require further information with respect to the foregoing, please do not hesitate to call James Nicoll at (212) 756-2497 or Michael R. Littenberg of this firm at (212) 756-2524.
| Very truly yours, |
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| /s/ James Nicoll |
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| James Nicoll |
cc: Margaret J. Feeney, Cache, Inc.
Michael R. Littenberg, Schulte Roth & Zabel LLP