THE GYMBOREE CORPORATION
500 Howard Street
San Francisco, California 94105
(415) 278-7000
December 6, 2010
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Damon Colbert
| Re: | The Gymboree Corporation |
Registration Statement on Form S-3
File No. 333-53490 – Request for Withdrawal
Dear Mr. Colbert:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, The Gymboree Corporation (the “Company”) hereby requests the withdrawal of Post-Effective Amendment No. 1 to the Company’s above-referenced Registration Statement (the “Registration Statement”), which was filed with the U.S. Securities and Exchange Commission on November 23, 2010 (the “Post-Effective Amendment”).
The Company’s Post-Effective Amendment was filed in error. No securities were sold pursuant to the Post-Effective Amendment. Accordingly, the Company requests the withdrawal of the Post-Effective Amendment as soon as possible.
Thank you for your attention to this matter. Please contact the undersigned at (415) 278-7228 if you have any questions regarding the Registration Statement or this letter.
Very truly yours, | ||
The Gymboree Corporation | ||
| By: | /s/ Kimberly Holtz MacMillan | |
| Name: Kimberly Holtz MacMillan | ||
| Title: Vice President, General Counsel | ||
