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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date: October 9, 2013 5:00 P.M.
Form: S-4
CIK: 0000805305
Company Name: QUIKSILVER INC
File Number: 333-190842
CIK: 0001343030
Company Name: QS Wholesale, Inc.
File Number: 333-190842-05
CIK: 0001343041
Company Name: DC Shoes, Inc.
File Number: 333-190842-04
CIK: 0001343033
Company Name: Hawk Designs, Inc.
File Number: 333-190842-03
CIK: 0001343019
Company Name: Mervin Manufacturing, Inc.
File Number: 333-190842-02
CIK: 0001343029
Company Name: QS Retail, Inc.
File Number: 333-190842-01