SEC Comment Letter for XCel Brands, Inc. (XELB) (CIK 0001083220) (XELB) — Oct 16, 2014

XCel Brands, Inc. (XELB) (CIK 0001083220)
Date: Oct. 16, 2014 · CIK: 0001083220 · Accession: 0000000000-14-051554

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 000-31553

Date

October 2, 2014

Author

/s/ Maryse Mills -Apenteng

Form

UPLOAD

Company

XCel Brands, Inc. (XELB) (CIK 0001083220)

Letter

October 1 5, 2014 Via E -mail Robert W. D’Loren Chief Executive Officer XCel Brands, Inc. 475 Tenth Avenue New York, NY 10018

Re: XCel Brands, Inc. Preliminary Information Statement on Schedule 14C Filed October 2, 2014 File No. 000-31553

Dear Mr. D’Loren :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Maryse Mills -Apenteng

Show Raw Text

October 1 5, 2014

Via E -mail
Robert W. D’Loren
Chief Executive Officer
XCel Brands, Inc.
475 Tenth Avenue
New York, NY 10018

 Re: XCel Brands, Inc.
 Preliminary Information Statement on Schedule 14C
 Filed October  2, 2014
 File No. 000-31553

Dear Mr. D’Loren :

We have completed our review of your filing.   We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.   We urge all persons who are  responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/ Maryse Mills -Apenteng

        Maryse Mills -Apen teng
        Special Counsel

cc: Via E -mail
Brad L. Shiffman , Esq.
 Blank Rome LLP

SecProbe.io