SEC Comment Letter 0000000000-23-010760 to ROCKY BRANDS, INC. (RCKY) (CIK 0000895456) (RCKY)
ROCKY BRANDS, INC. (RCKY) (CIK 0000895456)
Date: Sept. 29, 2023 · CIK: 0000895456 · Accession: 0000000000-23-010760
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File numbers found in text: 001-34382
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United States securities and exchange commission logo
September 29, 2023
Jason Brooks
President and Chief Executive Officer
Rocky Brands, Inc.
39 East Canal Street
Nelsonville, OH 45764
Re:Rocky Brands, Inc.
Definitive Proxy Statement on Schedule 14A
Filed April 28, 2023
File No. 001-34382
Dear Jason Brooks:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Disclosure Review Program