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CORRESP Filing

Fossil Group, Inc.
Date: Sept. 23, 2025 · CIK: 0000883569 · Accession: 0001193125-25-213722

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File numbers found in text: 333-290139

Date
September 23, 2025
Author
Randy S. Hyne
Form
CORRESP
Company
Fossil Group, Inc.

Letter

Re: Fossil Group, Inc.

Fossil Group, Inc. 901 S. Central Expressway Richardson, Texas 75080 September 23, 2025 VIA EDGAR AND EMAIL Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, D.C. 20549-3561 Attn: Jane Park

Registration Statement on Form S-3 (File No. 333-290139) Ladies and Gentlemen: We refer to the registration statement on Form S-3 (File No. 333-290139) (as amended, the “ Registration Statement ”), of Fossil Group, Inc. (the “ Company ”). In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended (the “ Securities Act ”), the Company hereby respectfully requests that the effectiveness of the Registration Statement be accelerated so that it may become effective at 4:00 P.M. (Eastern time) on September 25, 2025, or as soon as practicable thereafter.

Please call Frank Adams at (212) 310-8905, of Weil, Gotshal & Manges LLP, to confirm the effectiveness of the Registration Statement.

Very truly yours,
Fossil Group, Inc.

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CORRESP
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 filename1.htm

 CORRESP

 Fossil Group, Inc.
 901 S. Central Expressway
 Richardson, Texas 75080
 September 23, 2025 VIA EDGAR AND
EMAIL Securities and Exchange Commission Division
of Corporation Finance 100 F Street NE Washington, D.C.
20549-3561 Attn: Jane Park

 Re:
 Fossil Group, Inc.

  
 Registration Statement on Form S-3 (File No. 333-290139) Ladies and Gentlemen:
 We refer to the registration statement on Form S-3 (File
 No. 333-290139) (as amended, the “ Registration Statement ”), of Fossil Group, Inc. (the “ Company ”).
 In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended (the “ Securities Act ”), the Company
hereby respectfully requests that the effectiveness of the Registration Statement be accelerated so that it may become effective at 4:00 P.M. (Eastern time) on September 25, 2025, or as soon as practicable thereafter.

 Please call Frank Adams at (212) 310-8905, of Weil,
Gotshal & Manges LLP, to confirm the effectiveness of the Registration Statement.

 Very truly yours,

 Fossil Group, Inc.

 By:

 /s/ Randy S. Hyne

 Name:

 Randy S. Hyne

 Title:

 Chief Legal Officer and Secretary