Skullcandy, which sells stylized headphones and other audio products and accessories in 70 countries, filed on Friday with the SEC to raise up to $125 million in an initial public offering. The Park City, UT-based company, which was founded in 2003 and booked $144 million in sales for the 12 months ended September 30, 2010, plans to list on the NASDAQ under the symbol SKUL. BofA Merrill Lynch and Morgan Stanley are the lead underwriters on the deal, for which pricing terms and timing were not disclosed.
