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  <TITLE> SKECHERS U.S.A., INC. (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	September 25, 2007
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  	SKECHERS U.S.A., INC.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	001-14429
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  	95-4376145
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	228 Manhattan Beach Boulevard, Manhattan Beach, California
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  	90266
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	(310) 318-3100
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
  </P>
  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  <B>
  	Item 1.01 Entry into a Material Definitive Agreement.
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  On September 25, 2007, Skechers U.S.A., Inc. ("Registrant") entered into a lease agreement with HF Logistics I, LLC ("Landlord"), pursuant to which Landlord will undertake to build a new approximately 1.8 million square foot distribution facility for the Registrant on vacant land to be leased to the Registrant in Moreno Valley, California.  Once completed, the Registrant will occupy the facility under an eleven-year lease with one option to extend the lease four years followed by two options to extend the lease by additional five-year terms, and the Registrant will move out of its existing distribution facilities in Ontario, California.  Base rent for the new facility will be $679,540 per month for month 1 through month 60 and $788,267 per month for month 61 through month 132 payable to Landlord.
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  	Item 7.01 Regulation FD Disclosure.
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  On September 26, 2007, certain members of the Registrant's senior management met with analysts to answer general questions about the Registrant's business and industry as well as discuss the Registrant's signing of the lease agreement with HF Logistics I, LLC, regarding the distribution facility to be built in Moreno Valley, California.  An audio replay of the meeting is available on the Registrant's investor relations page of its website located at www.skx.com/investor.html.<br><br>This information shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth in the specific reference in such a filing. <br><br><br><br>
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  	Item 9.01 Financial Statements and Exhibits.
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  (d)  Exhibits<br><br>10.1  Lease Agreement dated September 25, 2007 between the Registrant and HF Logistics I, LLC, regarding distribution facility located in Moreno Valley, California.
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  	SIGNATURES
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  	Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
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  	SKECHERS U.S.A., INC.
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  	&nbsp;&nbsp;
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  <I>
  	September 26, 2007
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  	&nbsp;
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  <I>
  	By:
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  <I>
  	Fred Schneider
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  	&nbsp;
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  <I>
  	Name: Fred Schneider
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  <I>
  	Title: Chief Financial Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	10.1
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  	&nbsp;
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  Lease Agreement dated September 25, 2007 between the Registrant and HF Logistics I, LLC, regarding distribution facility in Moreno Valley, California
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_22880.htm", "description": "LIVE FILING", "secsgml_size_bytes": 11790}]
metadata_filer: {"company-data": {"conformed-name": "SKECHERS USA INC", "cik": "0001065837", "assigned-sic": "3140", "irs-number": "954376145", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-14429", "film-number": "071137644"}, "business-address": {"street1": "228 MANHATTAN BEACH BLVD", "city": "MANHATTAN BEACH", "state": "CA", "zip": "90266", "phone": "3103183100"}, "mail-address": {"street1": "228 MANHATTAN BEACH BLVD", "city": "MANHATTAN BEACH", "state": "CA", "zip": "90266"}}
text: SKECHERS U.S.A., INC. (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  September 25, 2007
  SKECHERS U.S.A., INC.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  001-14429
  95-4376145
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  228 Manhattan Beach Boulevard, Manhattan Beach, California
  90266
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  (310) 318-3100
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 1.01 Entry into a Material Definitive Agreement.
  On September 25, 2007, Skechers U.S.A., Inc. ("Registrant") entered into a lease agreement with HF Logistics I, LLC ("Landlord"), pursuant to which Landlord will undertake to build a new approximately 1.8 million square foot distribution facility for the Registrant on vacant land to be leased to the Registrant in Moreno Valley, California.  Once completed, the Registrant will occupy the facility under an eleven-year lease with one option to extend the lease four years followed by two options to extend the lease by additional five-year terms, and the Registrant will move out of its existing distribution facilities in Ontario, California.  Base rent for the new facility will be $679,540 per month for month 1 through month 60 and $788,267 per month for month 61 through month 132 payable to Landlord.
  Item 7.01 Regulation FD Disclosure.
  On September 26, 2007, certain members of the Registrant's senior management met with analysts to answer general questions about the Registrant's business and industry as well as discuss the Registrant's signing of the lease agreement with HF Logistics I, LLC, regarding the distribution facility to be built in Moreno Valley, California.  An audio replay of the meeting is available on the Registrant's investor relations page of its website located at www.skx.com/investor.html.
  This information shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth in the specific reference in such a filing.
  Item 9.01 Financial Statements and Exhibits.
  (d)  Exhibits
  10.1  Lease Agreement dated September 25, 2007 between the Registrant and HF Logistics I, LLC, regarding distribution facility located in Moreno Valley, California.
  Top of the Form
  SIGNATURES
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
  SKECHERS U.S.A., INC.
  September 26, 2007
  By:
  Fred Schneider
  Name: Fred Schneider
  Title: Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  10.1
  Lease Agreement dated September 25, 2007 between the Registrant and HF Logistics I, LLC, regarding distribution facility in Moreno Valley, California