Global Markets & Investment Banking
One Bryant Park – 8th Floor
New York, New York 10036
646-855-6780
May 12, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | John Reynolds |
| Re: | Express Parent LLC |
| Registration Statement on Form S-1 |
| File No. 333-164906 |
Ladies and Gentlemen:
In connection with the proposed public offering of Express, Inc.’s common stock, we wish to advise you that we, as a representative of the underwriters, hereby join with Express Parent LLC’s request for acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-164906), as amended, to 2:00 p.m. Eastern Time, on Wednesday, May 12, 2010 or as soon thereafter as practicable.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933, as amended:
| (i) | Date of preliminary prospectus distributed: April 30, 2010; |
| (ii) | Date of distribution of preliminary prospectus: April 30, 2010 – May 12, 2010; |
| (iii) | Number of prospective underwriters and dealers to whom the preliminary prospectus was furnished: 7; |
| (iv) | Number of preliminary prospectuses so distributed: 10,157; and |
| (v) | We have been informed by the participating underwriters that they have complied and will comply with the provisions of Rule 15c2-8 of the Securities Exchange Act of 1934. |
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| Sincerely, | ||
| MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | ||
| as a Representative of the Underwriters | ||
| By: | /S/ MICHELE A.H. ALLONG | |
| Name: | Michele A.H. Allong | |
| Title: | Authorized Signatory | |