Gymboree Corp – ‘10-Q’ for 5/1/04 – EX-18

On:  Wednesday, 6/9/04, at 3:08pm ET   ·   For:  5/1/04   ·   Accession #:  950134-4-8582   ·   File #:  0-21250

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Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    187K 
 2: EX-10.57    Material Contract                                     45    196K 
 3: EX-15       Letter re: Unaudited Interim Financial Information     1      8K 
 4: EX-18       Letter re: Change in Accounting Principles             1      8K 
 5: EX-31.1     Certification per Sarbanes-Oxley Act (Section 302)     2     10K 
 6: EX-31.2     Certification per Sarbanes-Oxley Act (Section 302)     2     11K 
 7: EX-32.1     Certification per Sarbanes-Oxley Act (Section 906)     1      7K 
 8: EX-32.2     Certification per Sarbanes-Oxley Act (Section 906)     1      7K 

EX-18   —   Letter re: Change in Accounting Principles

EX-18
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                                                                      EXHIBIT 18

June 9, 2004                                                                    

The Gymboree Corporation                                                        
700 Airport Boulevard, Suite 200                                                
Burlingame, CA 94010                                                            

Dear Sirs/Madams:                                                               

At your request, we have read the description included in your Quarterly Report 
on Form 10-Q to the Securities and Exchange Commission for the quarter ended May
1, 2004, of the facts relating to the change in the accounting method for       
inventory valuation from the retail method to the lower of cost or market       
method, determined on a weighted average basis. We believe, on the basis of the 
facts so set forth and other information furnished to us by appropriate         
officials of the Company, that the accounting change described in your Form 10-Q
is to an alternative accounting principle that is preferable under the          
circumstances.                                                                  

We have not audited any consolidated financial statements of The Gymboree       
Corporation and its consolidated subsidiaries as of any date or for any period  
subsequent to January 31, 2004. Therefore, we are unable to express, and we do  
not express, an opinion on the facts set forth in the above-mentioned Form 10-Q,
on the related information furnished to us by officials of the Company, or on   
the financial position, results of operations, or cash flows of The Gymboree    
Corporation and its consolidated subsidiaries as of any date or for any period  
subsequent to January 31, 2004.                                                 

Yours truly,                                                                    

/s/ Deloitte and Touche LLP                                                     
San Francisco, California                                                       

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing		Date		Other Filings
Filed on:		6/9/04
For Period End:		5/1/04		10-Q/A
		1/31/04		10-K,  8-K
				List all Filings