R.G. BARRY CORPORATION
13405 Yarmouth Road N.W.
Pickerington, OH 43147
March 26, 2014
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Dee Dee Hurst
| Re: | R.G. Barry Corporation |
| Form 10-K for the Fiscal Year Ended June 29, 2013 |
| Filed September 11, 2013 |
| File No. 001-08769 |
Ladies and Gentlemen:
Pursuant to the recent discussions between Elizabeth Turrell Farrar, outside counsel for R.G. Barry Corporation (the “Company,” “we” or “our”) and Dee Dee Hurst, we confirm that we have received the comments of the Securities and Exchange Commission (the “Commission”) provided in the letter dated March 13, 2014 (the “Comment Letter”), from Tia L. Jenkins, Senior Assistant Chief Accountant of the Office of Beverages, Apparel, and Mining of the Commission, to José G. Ibarra, Chief Financial Officer of the Company, regarding the Company’s Annual Report on Form 10-K for the fiscal year ended June 29, 2013 (the “Fiscal 2013
Form 10-K”).
We appreciate your granting us an extension to respond to the Commission’s Comment Letter and we expect to submit our response to the Commission’s Comment Letter no later than April 14, 2014. We also plan on filing our Quarterly Report on Form 10-Q for the quarterly period ending March 29, 2014 (the “Form 10-Q”) on or before May 8, 2014, and plan on including disclosures in the Form 10-Q consistent with our response to the Commission’s Comment Letter with respect to the Fiscal 2013 Form 10-K.
Thank you for your time and consideration.
| Very Truly Yours | ||
| R.G. Barry Corporation | ||
| By: | /s/ José G. Ibarra | |
| José G. Ibarra | ||
| Senior Vice President – Finance | ||
| and Chief Financial Officer | ||
