The Gymboree Corporation
500 Howard Street
San Francisco, CA 94105
(415) 278-7000
January 15, 2014
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, DC 20549
Attn: Tia L. Jenkins
| Re: | The Gymboree Corporation |
| Form 10-K for Fiscal Year Ended February 2, 2013 |
| Filed May 2, 2013 |
| File number 000-21250 |
Dear Ms. Jenkins:
We acknowledge receipt of your comment letter dated January 6, 2014, with respect to The Gymboree Corporation’s Form 10-K for the year ended February 2, 2013.
We respectfully request an extension of ten (10) business days in order to adequately respond to your comments and our response would be submitted no later than February 4, 2014.
| Sincerely, |
/s/ Lynda Gustafson |
| Lynda Gustafson |
Vice President, Corporate Controller, The Gymboree Corporation
Copy to:
Mark Breitbard, Chief Executive Officer, The Gymboree Corporation
Thomas Holden, Ropes & Gray LLP
