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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13G
(Rule 13d-102)
INFORMATION STATEMENT PURSUANT TO RULES 13D-1 AND 13D-2
UNDER THE SECURITIES EXCHANGE ACT OF 1934
Amendment No. [_______])
dELiA*s Inc.
(Name of issuer)
Common Stock, par value $.01 per share
(Title of class of securities)
246885107
(CUSIP number)
* The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to
the subject class of securities, and for any subsequent amendment
containing information which would alter the disclosures provided
in a prior cover page.
The information required in the remainder of this cover page
shall not be deemed to be "filed" for the purpose of Section 18
of the Securities Exchange Act of 1934 (the "Act") or otherwise
subject to the liabilities of that section of the Act but shall
be subject to all other provisions of the Act (however, see the
Notes).
13G
CUSIP No. 246885107
1 NAME OF REPORTING PERSON
Sidney S. Kahn
S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a) [ ]
(b) [ ]
Not Applicable
3 SEC USE ONLY
4 CITIZENSHIP OR PLACE OF ORGANIZATION
United States
5 SOLE VOTING POWER 0
NUMBER OF
SHARES
BENEFICIALLY 6 SHARED VOTING POWER 147,356
OWNED BY
EACH
REPORTING 7 SOLE DISPOSITIVE POWER 0
PERSON
WITH
8 SHARED DISPOSITIVE POWER 1,101,164
9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
1,101,164
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES
CERTAIN SHARES* [ ]
Not Applicable
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
9.1%
12 TYPE OF REPORTING PERSON
IN
Item 1. Name of Issuer:
(a) dELiA*s Inc. (the "Company")
Address of Issuer's Principal Executive Offices:
(b) 435 Hudson Street
New York, New York 10014
Item 2. Name of Person Filing:
(a) Sidney S. Kahn
Address of Principal Business Office or, if None,
Residence:
(b) 14 East 60th Street
New York, New York 10022
Citizenship:
(c) United States
Title of Class of Securities:
(d) Common Stock, par value $.01 per share
CUSIP Number:
(e) 246885107
Item 3. If this statement is filed pursuant to Rule 13d-1(b),
or 13d-2(b), check whether the person filing is a:
Not Applicable
Item 4. Ownership.
(a) 1,101,164 shares of Common Stock, par value $.01 per
share
(b) 9.1%
(c)
(i) 0
(ii) 147,356 (shares that Sidney S. Kahn has the
shared power to vote as a trustee for and
beneficiary of The Ruth Kahn Trust f/b/o
Sidney S. Kahn)
(iii) 0
(iv) 1,101,164 (shares that Mr. Kahn has the
shared power to dispose of under the Family
Stockholders Agreement (filed as Exhibit 10.4
to the Company's registration statement on
Form S-1 (No. 333-15153)) and shares that Mr.
Kahn has the shared power to dispose of as a
trustee for and beneficiary of The Ruth Kahn
Trust f/b/o Sidney S. Kahn)
Item 5. Ownership of Five Percent or Less of a Class.
Not Applicable
Item 6. Ownership of More than Five Percent on Behalf of
Another Person.
Not Applicable
Item 7. Identification and Classification of the Subsidiary
Which Acquired the Security Being Reported on by the
Parent Holding Company.
Not Applicable
Item 8. Identification and Classification of Members of the
Group.
Not Applicable
Item 9. Notice of Dissolution of Group.
Not Applicable
Item 10. Certification.
Not Applicable
SIGNATURE
After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this
statement is true, complete and correct.
Date: January 28, 1997 /s/ Sidney S. Kahn
Sidney S. Kahn
