NEW YORK — Almost three months after Britney Spears filed a lawsuit against Skechers, the company has responded with legal action of its own.

The Los Angeles-based footwear firm Skechers USA Inc. filed a lawsuit late Wednesday against Spears and her companies, Britney Brands Inc. and Britney Touring Inc., alleging fraud and breach of contract. The lawsuit, which was filed in federal court in Los Angeles, also charges Spears with unjust enrichment and negligent misrepresentation, and seeks rescission of all agreements between Skechers and Spears, return of all advances paid, reimbursement of millions of dollars in costs and compensatory and punitive damages exceeding $10 million.

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