VIA EDGAR
March 5, 2014
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Tia L. Jenkins, Senior Assistant
Chief Accountant, Office of Beverages,
Apparel, and Mining
| Re: | Destination Maternity Corporation Form 10-K for the fiscal year ended September 30, 2013 Filed December 13, 2013 File No. 000-21196 |
Dear Ms. Jenkins:
I am writing with reference to your letter of comments addressed to Edward M. Krell, our Chief Executive Officer, dated March 4, 2014.
Company officers have begun to analyze the comments in your letter and prepare written responses for submission to the Staff. In your letter, you inquired as to the company’s timing for submission of a response. In this regard, please note that the company is planning to submit its written response to the Staff’s comments by April 1, 2014. Please let me know if you have any objection to this schedule.
| Very truly yours, |
| /s/ Ronald J. Masciantonio |
| Ronald J. Masciantonio |
| Executive Vice President & Chief Administrative Officer |
| cc: | Edward M. Krell, Chief Executive Officer |
Judd P. Tirnauer, Chief Financial Officer
Kristen D. Han, Vice President & General Counsel
