The Walking Company Holdings, Inc., formerly Big Dog Holdings, Inc., is the parent company of two retail chains, Big Dog USA, Inc. (Big Dogs) and The Walking Company (TWC). Big Dogs develops, markets and retails a branded, lifestyle collection of consumer products, including active wear, casual sportswear, accessories and gifts for men and women of all ages. TWC is a specialty retailer of authentic comfort footwear and accessories and accounts for 70% of the Company�s income by 2007. In December 2009, the Company announced that it has filed for voluntary Chapter 11 Bankruptcy Protection in Santa Barbara, California. In April 2010, the Company emerged from Chapter 11.