ITEM 2.02 Results of Operations and Financial Condition

On January 7, 2009, Joe's Jeans Inc. (the "Company") issued the press release attached hereto as Exhibit 99.1 and incorporated herein by reference regarding its expected net sales and earnings per share for its fourth quarter of fiscal 2008.

The information, including Exhibit 99.1 attached hereto, in this Current Report on Form 8-K is being furnished and shall not be deemed filed for the purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section. The information in this Current Report shall not be incorporated by reference into any registration statement or other document pursuant to the Securities Act of 1933, except as otherwise expressly stated in such filing.

ITEM 8.01 Other Events

Please see disclosure under Item 2.02 regarding the Company's updated earnings guidance for its fourth quarter of fiscal 2008.

ITEM 9.01 Financial Statements and Exhibits

(d) Exhibits. Exhibit Number Description 99.1 Press Release dated January 7, 2009

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