EXHIBIT 10.10(i)

                SEVENTH AMENDMENT TO LOAN AND SECURITY AGREEMENT

         This Seventh Amendment to that certain Amended and Restated Loan and
Security Agreement ("Amendment") is made and entered into as of April 18, 2002,
by and between Skechers U.S.A., Inc. ("Borrower") and The CIT Group/Commercial
Services, Inc. ("CIT"), successor by purchase to the Commercial Services
Division of Heller Financial, Inc., as Agent and as Lender ("Agent"). All
capitalized terms used herein and not otherwise defined shall have the meanings
assigned to such terms in the Amended and Restated Loan and Security Agreement.

         WHEREAS, Agent and Borrower are parties to a certain Amended and
Restated Loan and Security Agreement, dated September 4, 1998 and all amendments
thereto (the "Agreement"); and

         WHEREAS, Borrower and Agent desire to amend the Agreement as
hereinafter set forth;

         NOW THEREFORE, for good and valuable consideration, the receipt and
sufficiency of which are hereby acknowledged, the parties hereto hereby agree as
follows:

                              SECTION 1. AMENDMENT

1.1      Add the following new third paragraph at the end of subpart (A) of
         subsection 2.2:

                           Interest will be credited as of the last day of each
                  month based on the daily credit balances in your account for
                  that month, at a rate three and three-quarters of one percent
                  (3.75%) per annum below the Base Rate being used to calculate
                  interest for the period.

1.2      Delete the third sentence of subpart (B) of subsection 2.2 and
         substitute the following new sentence:

                           Interest on Base Rate Loans and all other Obligations
                  shall be payable to Agent for benefit of Lenders monthly in
                  arrears on the last day of each month, on the date of any
                  prepayment of Loans, and at maturity, whether by acceleration
                  or otherwise.

                      SECTION 2. RATIFICATION OF AGREEMENT

         2.1      To induce CIT to enter into this Amendment, Borrower
represents and warrants that after giving effect to this Amendment, no violation
of the terms of the Agreement exist and all representations and warranties
contained in the Agreement are true, correct and complete in all material
respects on and as of the date hereof.

         2.2      Except as expressly set forth in this Amendment, the terms,
provisions and conditions of the Agreement are unchanged, and said Agreement, as
amended, shall remain in full force and effect and is hereby confirmed and
ratified.

                     SECTION 3. COUNTERPARTS; EFFECTIVENESS

         This Amendment may be executed in any number of counterparts, and all
such counterparts taken together shall be deemed to constitute one and the same
instrument. Signature pages may be detached from counterpart documents and
reassembled to form duplicate executed originals. This Amendment shall become
effective as of the date hereof upon the execution of the counterparts hereof by
Borrower, Guarantor and CIT.

                            SECTION 4. GOVERNING LAW



         THIS AMENDMENT SHALL BE GOVERNED BY, AND SHALL BE CONSTRUED AND
ENFORCED IN ACCORDANCE WITH, THE LAWS OF THE STATE OF CALIFORNIA.

               SECTION 5. ACKNOWLEDGMENT AND CONSENT BY GUARANTORS

         Each Guarantor hereby acknowledges that it has read this Amendment and
consents to the terms thereof and further hereby confirms and agrees that,
notwithstanding the effectiveness of this Amendment, the obligations of such
Guarantor under its respective guaranty shall not be impaired or affected and
the guaranties are, and shall continue to be, in full force and effect and are
hereby confirmed and ratified in all respects.

         Witness the execution hereof by the respective duly authorized officers
of the undersigned as of the date first above written.

                                              THE CIT GROUP/COMMERCIAL SERVICES,
                                              INC., as Agent and as Lender

                                              By: /s/ William F. Elliott
                                                  ------------------------------
                                              Title: Vice President

                                              SKECHERS U.S.A., INC.

ATTEST:

  /s/ Philip G. Paccione                      By: /s/ David Weinberg
- ---------------------------------                -------------------------------
Secretary                                     Title: CFO

                                              GUARANTOR:

                                              SKECHERS USA, INC. II,
                                              a Delaware corporation

                                              By: /s/ David Weinberg
                                                  ------------------------------
                                              Title: CFO

                                              SKECHERS BY MAIL, INC.,
                                              a Delaware corporation

                                              By: /s/ David Weinberg
                                                  ------------------------------
                                              Title: CFO

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