Big Dog Holdings, the parent company to The Walking Company, signed a
letter of intent to purchase the assets of Natural Comfort Footwear, a
chain of eight retail stores selling comfort shoes in Florida. Big Dog
will be changing the Natural Comfort stores over to The Walking Company
stores following the transaction.

The company also announced that it plans to change the name of Big Dog
Holdings, Inc. to The Walking Company Holdings, Inc. in early 2008.
Andrew Feshbach, CEOof the company said, “This change simply reflects
the changing dynamic of our company, which has been going on for some
time now. Our continuing success in expanding The Walking Company has
resulted in it outstripping Big Dogs, and we see that continuing in the
future.”