15202 Graham Street, Huntington Beach, CA 92649
December 5, 2012
Via EDGAR
Ms. Tia L. Jenkins
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Re: | Quiksilver, Inc. |
Form 10-K for the Fiscal Year Ended October 31, 2011 |
Filed January 17, 2012 |
Response dated November 9, 2012 |
File No. 001-14229 |
Dear Ms. Jenkins:
We are responding to your letter dated November 27, 2012 regarding the review of the above-referenced filing of Quiksilver, Inc. (the “Company”). Pursuant to our discussion today with John Archfield, the Company hereby confirms that it intends to provide the Staff of the Division of Corporate Finance with the Company’s response to the Staff’s comments on or before December 18, 2012.
If you have any questions or comments with regard to this response or other matters, please feel free to call me at (714) 889-6007.
Sincerely,
QUIKSILVER, INC.
/s/ Richard Shields Richard Shields Chief Financial Officer |
cc: | Robert B. McKnight, Jr., Chief Executive Officer |
John Archfield, Securities and Exchange Commission |
Melissa Rocha, Securities and Exchange Commission |
Ruairi Regan, Securities and Exchange Commission |
Pam Howell, Securities and Exchange Commission |
Paul Rowe, O’Neil LLP |
Charles Exon, Director and Executive Vice President, Chief Administrative Officer, |
General Counsel and Secretary |
Michael Henry, Vice President, Worldwide Controller |