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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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  	January 19, 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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  	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>
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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>
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  <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 8.01 Other Events.
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  On January 19, 2007, Skechers U.S.A., Inc. (the "Company") issued a press release announcing that it has called for redemption all of its outstanding 4.5% Convertible Subordinated Notes due April 15, 2007 (the "Notes").  A formal notice of redemption will be sent separately to the holders of the Notes in accordance with the terms of the indenture.  The redemption date will be February 20, 2007.  The redemption price for the Notes will be equal to 100.9% of the principal amount of the Notes, plus interest accrued and unpaid up to but not including the redemption date.  The aggregate principal amount of Notes currently outstanding is $90 million.<br><br>The Notes called for redemption may be converted at any time before 5:00 PM on the last business day before the redemption date.  Holders of the Notes may convert their Notes into shares of the Company's Class A Common Stock at a conversion rate of 38.5089 shares per $1,000 principal amount of the Notes, which is equivalent to a conversion price of $25.9680 per share.  A copy of the press release is attached hereto as exhibit 99.1 and incorporated herein by reference.
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  	Item 9.01 Financial Statements and Exhibits.
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  (c) Exhibits<br><br>99.1 Press Release dated January 19, 2007.
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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>
  	January 19, 2007
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  <I>
  	By:
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  <I>
  	Frederick Schneider
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  <I>
  	Name: Frederick 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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  	99.1
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  Press Release dated January 19, 2007
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_17643.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10816}]
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": "07540433"}, "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):
  January 19, 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 8.01 Other Events.
  On January 19, 2007, Skechers U.S.A., Inc. (the "Company") issued a press release announcing that it has called for redemption all of its outstanding 4.5% Convertible Subordinated Notes due April 15, 2007 (the "Notes").  A formal notice of redemption will be sent separately to the holders of the Notes in accordance with the terms of the indenture.  The redemption date will be February 20, 2007.  The redemption price for the Notes will be equal to 100.9% of the principal amount of the Notes, plus interest accrued and unpaid up to but not including the redemption date.  The aggregate principal amount of Notes currently outstanding is $90 million.
  The Notes called for redemption may be converted at any time before 5:00 PM on the last business day before the redemption date.  Holders of the Notes may convert their Notes into shares of the Company's Class A Common Stock at a conversion rate of 38.5089 shares per $1,000 principal amount of the Notes, which is equivalent to a conversion price of $25.9680 per share.  A copy of the press release is attached hereto as exhibit 99.1 and incorporated herein by reference.
  Item 9.01 Financial Statements and Exhibits.
  (c) Exhibits
  99.1 Press Release dated January 19, 2007.
  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.
  January 19, 2007
  By:
  Frederick Schneider
  Name: Frederick Schneider
  Title: Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99.1
  Press Release dated January 19, 2007