The Bon-Ton Stores, Inc.
2801 E. Market Street
York, Pennsylvania 17402
November 9, 2012
Via EDGAR
Ms. Mara L. Ransom
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: The Bon-Ton Stores, Inc.
The Bon-Ton Department Stores, Inc.
The Bon-Ton Stores, Inc. Form 10-K for Fiscal Year Ended January 28,
2012 (File No. 000-19512); Amendment No. 1 to Registration Statement on Form S-4 (File No. 333-184177)
Dear Ms. Ransom:
On behalf of Bon-Ton Stores, Inc. (the “Company”), we confirm receipt of your comment letter dated October 26, 2012. The Company will provide the requested response by November 20, 2012.
| Very truly yours, |
|
|
| /s/ J. Gregory Yawman |
|
|
| J. Gregory Yawman, Esq. |
| Vice President - General Counsel & Secretary |
cc. | David S. Huntington, Esq. |
| Paul, Weiss, Rifkind, Wharton & Garrison LLP |
| Keith E. Plowman, Executive Vice President - Chief Financial Officer |
| & Principal Accounting Officer |
