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SEC Comment Letter for ROCKY BRANDS, INC. (RCKY) (CIK 0000895456) (RCKY) — Sep 29, 2023

ROCKY BRANDS, INC. (RCKY) (CIK 0000895456)
Date: Sept. 29, 2023 · CIK: 0000895456 · Accession: 0000000000-23-010760

AI Filing Summary & Sentiment

File numbers found in text: 001-34382

Date
September 29, 2023
Author
Not clearly detected
Form
UPLOAD
Company
ROCKY BRANDS, INC. (RCKY) (CIK 0000895456)

Letter

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

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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