 | 650 Page Mill Road Palo Alto, CA 94304-1050
PHONE650.493.9300 FAX650.493.6811 www.wsgr.com
|
Douglas k. schnell
Internet: dschnell@wsgr.com
Direct Dial: (650) 849-3275
December 8, 2017
BY EDGAR
Daniel Duchovny, Esq.
Frank Pigott, Esq.
Office of Mergers and Acquisitions
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
| Re: | Letter Dated December 7, 2017 |
Dear Messrs. Duchovny and Pigott:
Enclosed are the enclosures referenced in the December 7, 2017, letter to the staff of the Securities and Exchange Commission from Wilson Sonsini Goodrich & Rosati, Professional Corporation, related to Deckers Outdoor Corporation.
If the Staff has any questions or comments concerning the foregoing, or requires any further information, please contact me at (650) 849-3275 or Bradley Finkelstein at (650) 565-3514.
Very truly yours,
WILSON SONSINI GOODRICH & ROSATI
Professional Corporation
/s/ Douglas K. Schnell
Douglas K. Schnell
Wilson Sonsini Goodrich & Rosati, Professional Corporation
Larry W. Sonsini
Bradley L. Finkelstein
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