SEC Comment Letter 0000000000-24-001329 to XCel Brands, Inc. (XELB)
XCel Brands, Inc.
Date: Feb. 2, 2024 · CIK: 0001083220 · Accession: 0000000000-24-001329
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276698
Letter
United States securities and exchange commission logo February 2, 2024 James Haran Chief Financial Officer XCel Brands, Inc. 1333 Broadway 10th Floor New York, NY 10018 Re:XCel Brands, Inc. Registration Statement on Form S-3 Filed January 26, 2024 File No. 333-276698 Dear James Haran: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Stacie Gorman at 202-551-3585 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Brad L. Shiffman, Esq.
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United States securities and exchange commission logo
February 2, 2024
James Haran
Chief Financial Officer
XCel Brands, Inc.
1333 Broadway
10th Floor
New York, NY 10018
Re:XCel Brands, Inc.
Registration Statement on Form S-3
Filed January 26, 2024
File No. 333-276698
Dear James Haran:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Brad L. Shiffman, Esq.