Correspondence 0001654954-24-009140 from LAKELAND INDUSTRIES INC (LAKE) (CIK 0000798081) (LAKE)
LAKELAND INDUSTRIES INC (LAKE) (CIK 0000798081)
Date: July 19, 2024 · CIK: 0000798081 · Accession: 0001654954-24-009140
AI Filing Summary & Sentiment
File numbers found in text: 333-280783
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Aja Eiden Re: Lakeland Industries, Inc. Registration Statement on Form S-3 (File No. 333-280783) Request for Acceleration of Effectiveness
Dear Ms. Eiden:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, Lakeland Industries, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement (the “Registration Statement”) so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on Tuesday July 23, 2024, or as soon as practicable thereafter.
Please contact Lori B. Metrock of Maynard Nexsen PC, at (205) 254-1864, as soon as practicable following the Registration Statement being declared effective or if you have any questions concerning this matter.
Very truly yours,
LAKELAND INDUSTRIES, INC.
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July 19, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Aja Eiden
Re:
Lakeland Industries, Inc.
Registration Statement on Form S-3 (File No. 333-280783)
Request for Acceleration of Effectiveness
Dear Ms. Eiden:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, Lakeland Industries, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement (the “Registration Statement”) so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on Tuesday July 23, 2024, or as soon as practicable thereafter.
Please contact Lori B. Metrock of Maynard Nexsen PC, at (205) 254-1864, as soon as practicable following the Registration Statement being declared effective or if you have any questions concerning this matter.
Very truly yours,
LAKELAND INDUSTRIES, INC.
By: /s/ Roger D. Shannon
Name:
Roger D. Shannon
Title:
Chief Financial Officer
Lakeland Industries, Inc
1525 Perimeter Parkway, Ste 325
Huntsville, AL 35806
256-350-3873
800-645-9291
Fax: 256-350-3873
info@lakeland.com
www.lakeland.com