SEC Comment Letter for LANDS' END, (LE) — Mar 22, 2022
LANDS' END, INC.
Date: March 22, 2022 · CIK: 0000799288 · Accession: 0000000000-22-003132
AI Filing Summary & Sentiment
File numbers found in text: 333-263594
Letter
United States securities and exchange commission logo March 22, 2022 Peter Gray General Counsel Lands' End, Inc. 1 Lands’ End Lane Dodgeville, Wisconsin 53595 Re:Lands' End, Inc. Registration Statement on Form S-3 Filed on March 16, 2022 File No. 333-263594 Dear Mr. Gray: 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 Janice Adeloye at 202-551-3034 or Erin Jaskot at 202-551-3442 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
March 22, 2022
Peter Gray
General Counsel
Lands' End, Inc.
1 Lands’ End Lane
Dodgeville, Wisconsin 53595
Re:Lands' End, Inc.
Registration Statement on Form S-3
Filed on March 16, 2022
File No. 333-263594
Dear Mr. Gray:
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 Janice Adeloye at 202-551-3034 or Erin Jaskot at 202-551-3442 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services