March Newly Opened Stores
March 1, 2005

* Theory Luxe Yokohama Sogo (OPEN 3/1, Japan)　

* Theory Men Matsuyama Mitsukoshi (OPEN 3/1, Japan)　

* Kulson Ikebukuro Seibu (OPEN 3/2, Japan)　

* Theory Luxe Sapporo Daimaru (OPEN 3/2, Japan)　

* Theory Luxe Ikebukuro Seibu (OPEN 3/2, Japan)

* Theory Kyoto Daimaru (OPEN 3/3, Japan)

* Theory Luxe Kyoto Daimaru (OPEN 3/3, Japan)

* Theory Onuma Department Store(OPEN 3/3, Japan)

* Theory Men Ginza Mitsukoshi (OPEN 3/4, Japan)

* Theory Men Ikebukuro Seibu (OPEN 3/4, Japan)

* Kulson Nagoya Matsuzakaya (OPEN 3/5, Japan)

* Theory Luxe Shinsaibashi Daimaru (OPEN 3/9, Japan)

* Kulson Tokyo Daimaru (OPEN 3/10, Japan)

* Theory Luxe Yokohama Takashimaya (OPEN 3/16, Japan)

* Theory Himeji Sanyo Department Store(OPEN 3/20, Japan)