The Gymboree Corporation
500 Howard Street
San Francisco, CA 94105
(415) 278-7000
March 31, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Mail Stop 3561
Washington, DC 20549
Attn: Rufus Decker
| Re: | The Gymboree Corporation Form 10-K for Transition Period Ended July 30, 2016 Filed October 28, 2016 File No. 000-21250 |
Dear Mr. Decker:
We acknowledge receipt of your comment letter dated March 17, 2017, with respect to The Gymboree Corporation’s Form 10-K for the Transition Period ended July 30, 2016, filed on October 28, 2016.
We respectfully request an extension of three (3) business days in order to adequately respond to your comments, such that our response would be submitted no later than April 5, 2017.
| Sincerely, | ||
| The Gymboree Corporation | ||
| By: | /s/ Andrew North | |
| Name: | Andrew North | |
| Title: | Chief Financial Officer | |
Copy to:
Kimberly Holtz MacMillan, Esq., Vice President, General Counsel, The Gymboree Corporation
Thomas Holden, Ropes & Gray LLP
