Big Dog Holdings, Inc. is the parent company of Big Dog USA, Inc. (Big Dogs). Big Dogs develops, markets and retails a branded, lifestyle collection of consumer products, including activewear, casual sportswear, accessories and gifts. Its apparel lines include collections of classic unisex casual sportswear and activewear for adults, as well as collections for infants and children and the big-size market. The Company\'s products are centered around the signature BIG DOGS name, logo and big dog characters. The Big Dog attitude and sense of fun are brought to life through the Company\'s graphic capabilities that portray the big dog characters in a number of engaging, positive and inspiring situations and activities. Its graphics and slogans combine a bold, spirited attitude with wry, lighthearted humor. In March 2004, the Company, through a newly formed subsidiary, acquired substantially all of the assets of The Walking Company out of bankruptcy.