SEC Company Response from LANDS' END, (LE) — Apr 1, 2022
LANDS' END, INC.
Date: April 1, 2022 · CIK: 0000799288 · Accession: 0001104659-22-041726
AI Filing Summary & Sentiment
File numbers found in text: 333-263594
Letter
Lands’ End, Inc.
1 Lands’ End Lane
Dodgeville, Wisconsin 53595
April 1, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Lands’ End, Inc.
Registration Statement on Form S-3
File No. 333-263594
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lands’ End, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on April 5, 2022, or as soon thereafter as practicable.
If you have any questions regarding this request, please contact Igor Kirman of Wachtell, Lipton, Rosen & Katz, counsel to the Company, at (212) 403-1393.
Very truly yours,
LANDS’ END, INC.
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CORRESP
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Lands’ End, Inc.
1 Lands’ End Lane
Dodgeville, Wisconsin 53595
April 1, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Lands’ End, Inc.
Registration Statement on Form S-3
File No. 333-263594
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Lands’ End, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement
on Form S-3 be accelerated so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on April 5, 2022, or as
soon thereafter as practicable.
If you have any questions regarding this request, please contact Igor
Kirman of Wachtell, Lipton, Rosen & Katz, counsel to the Company, at (212) 403-1393.
Very truly yours,
LANDS’ END, INC.
By:
/s/ Peter L. Gray
Name:
Peter L. Gray
Title:
Executive Vice President, Chief Administrative Officer and General Counsel