SEC Comment Letter 0000000000-24-008179 to LAKELAND INDUSTRIES INC (LAKE) (CIK 0000798081) (LAKE)
LAKELAND INDUSTRIES INC (LAKE) (CIK 0000798081)
Date: July 18, 2024 · CIK: 0000798081 · Accession: 0000000000-24-008179
AI Filing Summary & Sentiment
File numbers found in text: 333-280783
Letter
July 18, 2024 Roger Shannon Chief Financial Officer Lakeland Industries, Inc. 1525 Perimeter Parkway, Suite 325 Huntsville, AL 35806 Re:Lakeland Industries, Inc. Registration Statement on Form S-3 Filed July 12, 2024 File No. 333-280783 Dear Roger Shannon: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Aja Eiden at 202-551-6072 or Katherine Bagley at 202-551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Lori Metrock, Esq.
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July 18, 2024
Roger Shannon
Chief Financial Officer
Lakeland Industries, Inc.
1525 Perimeter Parkway, Suite 325
Huntsville, AL 35806
Re:Lakeland Industries, Inc.
Registration Statement on Form S-3
Filed July 12, 2024
File No. 333-280783
Dear Roger Shannon:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Aja Eiden at 202-551-6072 or Katherine Bagley at 202-551-2545 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Lori Metrock, Esq.