1.	We reviewed your response to our prior comment 1. Please provide us with your comparable store sales excluding e-commerce for Fiscal 2013 and each quarter therein.

•	our in-store salespeople are able to use a computer or tablet to allow the customer to make online purchases in order to broaden their shopping experience;

•	our customer may use our physical store locations and e-commerce sites in tandem to explore, try on, and ultimately purchase our apparel;

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•	our physical stores and e-commerce operations operate from a shared stock of inventory, so items purchased online may be fulfilled through inventory at our physical stores and, conversely, out of stock items purchased at our physical stores may be shipped to our customer as if it were an online sale;

•	our inventory is sourced as a consolidated purchase order;

•	items purchased online can be returned by our customers to our physical stores;

•	our gift cards can be used in our physical stores or online;

•	we aim to align promotions and discounts across our physical stores and e-commerce sites in terms of both discount and duration; and

•	our investments in both process and system improvements are in support of developing a holistic view of our customer so that we can satisfy our customer's demand for any product category at any time in a seamless manner, regardless of purchase method.

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a $7 million, or a 1%, net increase in consolidated comparable store sales on a constant currency basis, primarily driven by an increase from our Ralph Lauren e-commerce operations. Comparable store sales related to our e-commerce operations increased by 24% on both a reported and constant currency basis over the prior year period, and favorably impacted our total comparable store sales by approximately 2 to 3% on both a reported and constant currency basis. The increase in comparable store sales driven by e-commerce was partially offset by decreases in comparable store sales from certain of our freestanding Ralph Lauren stores, as well as from our concession shops in Asia. Our consolidated comparable store sales excluding e-commerce decreased approximately 3 to 4% and 1 to 2% on a reported and constant currency basis, respectively; and

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a $31 million, or a 31%, net increase in non-comparable store sales on a constant currency basis, primarily driven by new store openings within the past twelve months, including new store openings in the Asia-Pacific region as part of our plan to reposition and upgrade our existing operations in that region, as well as the growth of our e-commerce operations through our recently launched Ralph Lauren e-commerce site in Japan and expanded distribution in Europe, which more than offset the impact of store closings in connection with the Rugby Closure Plan.

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a $16 million net decrease in revenues due to unfavorable foreign currency effects, comprised of unfavorable effects of $14 million and $2 million related to our comparable and non-comparable store sales, respectively. The unfavorable currency effects primarily related to the weakening of the Japanese Yen, partially offset by the strengthening of the Euro and the South Korean Won against the U.S. Dollar during the three months ended June 29, 2013 compared to the related prior fiscal year period.”

•	the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

•	Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to filing; and

•	the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.