SEC Comment Letter for XCel Brands, Inc. (XELB) (CIK 0001083220) (XELB) — Nov 4, 2011
XCel Brands, Inc. (XELB) (CIK 0001083220)
Date: Nov. 4, 2011 · CIK: 0001083220 · Accession: 0000000000-11-064519
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-177585
Referenced dates: November 3, 2011
Letter
November 4, 2011 Via E-Mail Robert D’Loren Chief Executive Officer Xcel Brands, Inc. 475 10th Avenue, 4th Floor New York, NY 10018 Re: Xcel Brands, Inc. Registration Statement on Form S-1 Filed October 28, 2011 File No. 333-177585
Dear Mr. D’Loren: Our preliminary review of your registration st atement indicates that it fails in numerous material respects to comply with the requirements of the Securi ties Act of 1933, the rules and regulations under that Act, and th e requirements of the form, as set forth in the comment letter dated November 3, 2011 with respect to your Form 8-K filed October 5, 2011. We will not perform a detailed examination of the registration statem ent and we will not is sue comments until it is amended to address the a pplicable comments issued in that prior letter.
If you were to request acceleratio n of the effective date of the registration statement in its present form, we would likely reco mmend that the Commissi on deny your request. We suggest that you consider filing a substa ntive amendment to correct the deficiencies.
Please contact Edwin Kim, Staff Attorney, at (202) 551-3297 or me at (202) 551-3456 with any questions. If you n eed additional assistance, you ma y contact Barbara C. Jacobs, Assistant Director , at (202) 551-3730.
Sincerely, /s/ Matthew Crispino Matthew Crispino Staff Attorney
cc: Via E-mail
Brad Shiffman, Esq. Blank Rome LLP
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November 4, 2011 Via E-Mail Robert D’Loren Chief Executive Officer Xcel Brands, Inc. 475 10th Avenue, 4th Floor New York, NY 10018 Re: Xcel Brands, Inc. Registration Statement on Form S-1 Filed October 28, 2011 File No. 333-177585 Dear Mr. D’Loren: Our preliminary review of your registration st atement indicates that it fails in numerous material respects to comply with the requirements of the Securi ties Act of 1933, the rules and regulations under that Act, and th e requirements of the form, as set forth in the comment letter dated November 3, 2011 with respect to your Form 8-K filed October 5, 2011. We will not perform a detailed examination of the registration statem ent and we will not is sue comments until it is amended to address the a pplicable comments issued in that prior letter. If you were to request acceleratio n of the effective date of the registration statement in its present form, we would likely reco mmend that the Commissi on deny your request. We suggest that you consider filing a substa ntive amendment to correct the deficiencies. Please contact Edwin Kim, Staff Attorney, at (202) 551-3297 or me at (202) 551-3456 with any questions. If you n eed additional assistance, you ma y contact Barbara C. Jacobs, Assistant Director , at (202) 551-3730. Sincerely, /s/ Matthew Crispino Matthew Crispino Staff Attorney cc: Via E-mail Brad Shiffman, Esq. Blank Rome LLP