SEC Comment Letter 0000000000-23-013813 to ROCKY BRANDS, INC. (RCKY) (CIK 0000895456) (RCKY)
ROCKY BRANDS, INC. (RCKY) (CIK 0000895456)
Date: Dec. 19, 2023 · CIK: 0000895456 · Accession: 0000000000-23-013813
AI Filing Summary & Sentiment
File numbers found in text: 001-34382
Letter
United States securities and exchange commission logo December 19, 2023 Thomas D. Robertson Chief Financial Officer Rocky Brands, Inc. 39 East Canal Street Nelsonville , Ohio 45764 Re:Rocky Brands, Inc. Form 10-K for the Year Ended December 31, 2022 File No. 001-34382 Dear Thomas D. Robertson: 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 Office of Manufacturing
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United States securities and exchange commission logo
December 19, 2023
Thomas D. Robertson
Chief Financial Officer
Rocky Brands, Inc.
39 East Canal Street
Nelsonville , Ohio 45764
Re:Rocky Brands, Inc.
Form 10-K for the Year Ended December 31, 2022
File No. 001-34382
Dear Thomas D. Robertson:
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
Office of Manufacturing