September 6, 2013
VIA EDGAR
Tia L. Jenkins
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3651
| Re: | Urban Outfitters, Inc. |
| Form 10-K for the Fiscal Year Ended January 31, 2013 |
| Filed April 1, 2013 |
| Form 10-Q for the Fiscal Quarter Ended April 30, 2013 |
| Filed June 10, 2013 |
| File No. 000-22754 |
Dear Ms. Jenkins:
As our outside securities counsel has discussed with Mr. McAllister this afternoon, we respectfully request an extension of time to respond to the comment in your letter dated August 29, 2013 with respect to the Staff’s review of the Form 10-K and Form 10-Q referenced above.
We are currently finalizing our second quarter Form 10-Q, and we are therefore requesting this extension to allow us additional time to carefully consider the item mentioned in the Staff’s comment letter. As indicated to Mr. McAllister, we intend to provide our response on or before September 20, 2013.
Thank you for your consideration.
| Very truly yours, |
| /s/ Francis J. Conforti |
| Francis J. Conforti |
| Chief Financial Officer |
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