Eddie Bauer Holdings Inc., the US outdoor-clothing chain, filed for bankruptcy, three years after exiting court protection.

The company listed $476 million in assets and $427 million in debts as of May 30 in Chapter 11 papers in US Bankruptcy Court in Wilmington, Delaware.

Its predecessor, Eddie Bauer Inc., filed for bankruptcy in 2003 along with its former parent, Spiegel, Inc.

After leaving court protection in 2005, Eddie Bauer twice failed to sell itself.

It hasn’t made an annual profit in three years and reported a $44.5 million loss in the first quarter on sales of about $180 million.

The company has $375 million in first-lien bank debt and $75 million in debt not backed by any collateral, according to data compiled by Bloomberg.

Its shares slid 21 percent to 18 cents in Nasdaq trading.

Eddie Bauer operates about 370 stores in the US and Canada.