Tilly's, Inc., a specialty retailer of West Coast inspired apparel, footwear and accessories, filed on Friday with the SEC to raise up to $100 million in an initial public offering. The Irvine, CA-based company, which was founded in 1984 and booked $351 million in sales for the 12 months ended April 30, 2011, plans to list on the NYSE under the symbol TLYS. Goldman, Sachs & Co., BofA Merrill Lynch, and Piper Jaffray are the lead underwriters on the deal. No pricing terms were disclosed.