May 3, 2005

 

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Re:

Zumiez Inc.

 

Registration Statement on Form S-1

 

File No. 333-122865

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, we hereby join in the request of Zumiez Inc. (the “Company”) for acceleration of the effective date of the above-referenced registration statement relating to the Company’s offering of shares of its common stock so that such registration statement is declared effective at 2:00 p.m. (Washington, D.C. time) on May 5, 2005, or as soon as practicable thereafter.

 

Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, we wish to advise you that the preliminary prospectus dated April 21, 2005 prepared by the Company in connection with the offering referred to above was distributed as follows:

 

 

 

7,204 copies

 

to

 

2,981

 

Underwriters (includes 3 underwriters and their respective sales force representatives)

 

 

 

 

 

 

 

 

 

 

 

3,876 copies

 

to

 

589

 

Institutions

 

 

 

 

 

 

 

 

 

 

 

125 copies

 

to

 

10

 

Others

Total: 

 

11,205 copies

 

 

 

 

 

 

 



 

 

Sincerely yours,

 

 

 

WACHOVIA CAPITAL MARKETS, LLC

 

 

 

As a Representative of the several Underwriters

 

 

 

WACHOVIA CAPITAL MARKETS, LLC

 

 

 

By:

  /s/ J. Brit Stephens

 

 

 

J. Brit Stephens

 

 

 

Managing Director