May 3, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: |
Zumiez Inc. |
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Registration Statement on Form S-1 |
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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 Companys 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:
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7,204 copies |
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to |
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2,981 |
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Underwriters (includes 3 underwriters and their respective sales force representatives) |
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3,876 copies |
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to |
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589 |
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Institutions |
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125 copies |
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to |
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10 |
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Others |
Total: |
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11,205 copies |
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Sincerely yours, |
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WACHOVIA CAPITAL MARKETS, LLC |
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As a Representative of the several Underwriters |
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WACHOVIA CAPITAL MARKETS, LLC |
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By: |
/s/ J. Brit Stephens |
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J. Brit Stephens |
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Managing Director |
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