Correspondence 0001104659-25-124744 from Fossil Group, Inc. (FOSL)
Fossil Group, Inc.
Date: Dec. 29, 2025 · CIK: 0000883569 · Accession: 0001104659-25-124744
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291513
Letter
Fossil Group, Inc.
901 S. Central Expressway
Richardson, Texas 75080
December 29, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Fossil Group, Inc.
Registration Statement on Form S-3 Filed November 13, 2025 File No. 333-291513
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Fossil Group, Inc. (the " Company ") hereby requests acceleration of the effective date of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on December 31, 2025, or as soon thereafter as practicable, or to such other time as the Company or its outside counsel, Akin Gump Strauss Hauer & Feld LLP, request by telephone that such Registration Statement be declared effective.
Please contact Garrett A. DeVries or John P. Clayton of Akin Gump Strauss Hauer & Feld LLP at (214) 969-2891 or (214) 969-2701, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
FOSSIL
GROUP, INC.
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CORRESP 1 filename1.htm Fossil Group, Inc. 901 S. Central Expressway Richardson, Texas 75080 December 29, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Fossil Group, Inc. Registration Statement on Form S-3 Filed November 13, 2025 File No. 333-291513 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Fossil Group, Inc. (the " Company ") hereby requests acceleration of the effective date of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on December 31, 2025, or as soon thereafter as practicable, or to such other time as the Company or its outside counsel, Akin Gump Strauss Hauer & Feld LLP, request by telephone that such Registration Statement be declared effective. Please contact Garrett A. DeVries or John P. Clayton of Akin Gump Strauss Hauer & Feld LLP at (214) 969-2891 or (214) 969-2701, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, FOSSIL GROUP, INC. /s/ Randy S. Hyne Randy S. Hyne Chief Legal Officer and Secretary cc: Garrett A. DeVries, Akin Gump Strauss Hauer & Feld LLP John P. Clayton, Akin Gump Strauss Hauer & Feld LLP