Andrew Rosen founded Theory in 1997 on the principle that modern men and women want to feel comfortable and sexy in modern clothing. Theory is geared to answer the needs of a contemporary customer, one who is sophisticated and stylish, yet seeking comfort and value not addressed by designer companies. The Fast Retailing acquisition of Theory in 2004 has spurred the global expansion of the brand. The successful launch of ecommerce in 2010, the roll-out of global retail stores, and collaborative relationships with department and specialty stores have positioned Theory as an international multi-channel phenomenon. Named after the building number of the label’s headquarters on Gansevoort Street, Theory 38 was inspired by the stream of New Yorkers shuttling between work, home, and the gym.