November 12, 2010
VIA EDGAR
Mr. John Reynolds
Assistant Director
Office of Beverages, Apparel and Health Care Services
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| RE: | AnnTaylor Stores Corporation |
| Form 10-K for Fiscal Year Ended January 30, 2010 |
| Supplemental Response Filed October 12, 2010 |
| File No. 001-10738 |
Dear Mr. Reynolds:
This letter responds to your letter dated November 3, 2010 (the “Comment Letter”) regarding the above-referenced Supplemental Response filed October 12, 2010 of AnnTaylor Stores Corporation.
We acknowledge your comment in the Comment Letter and undertake to re-file Exhibit 10.42 in its entirety as an exhibit to the Company’s quarterly report on Form 10-Q for the fiscal quarter ended October 30, 2010.
Please do not hesitate to call me at 212-536-4253 with any questions that you may have with respect to the foregoing.
| Very truly yours, |
/s/ Barbara K. Eisenberg |
| Barbara K. Eisenberg |
| Executive Vice President, |
| General Counsel and Corporate Secretary |