15202 Graham Street, Huntington Beach, CA 92649
October 30, 2013
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, 2012
Filed January 10, 2013
File No. 001-14229
Dear Ms. Jenkins:
We are responding to your letter dated October 17, 2013 regarding the review of the above-referenced filing of Quiksilver, Inc. (the “Company”). Pursuant to our discussion today with Brian McAllister, 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 Friday, November 8, 2013.
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: | Andrew P. Mooney, Chief Executive Officer |
Brian McAllister, Securities and Exchange Commission
Craig Arakawa, Securities and Exchange Commission
Paul Rowe, O’Neil LLP
Charles Exon, Executive Vice President, Chief Administrative Officer, General Counsel and Secretary
Michael Henry, Vice President, Worldwide Controller