SEC Comment Letter 0000000000-26-001765 to XCel Brands, Inc. (XELB)
XCel Brands, Inc.
Date: Feb. 20, 2026 · CIK: 0001083220 · Accession: 0000000000-26-001765
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293200
Letter
February 20, 2026 Robert W. D’Loren Chief Executive Officer XCel Brands, Inc. 550 Seventh Ave, 11th Floor New York, NY 10018 Re:XCel Brands, Inc. Registration Statement on Form S-1 Filed February 04, 2026 File No. 333-293200 Dear Robert W. D’Loren: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Brad L. Shiffman
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February 20, 2026
Robert W. D’Loren
Chief Executive Officer
XCel Brands, Inc.
550 Seventh Ave, 11th Floor
New York, NY 10018
Re:XCel Brands, Inc.
Registration Statement on Form S-1
Filed February 04, 2026
File No. 333-293200
Dear Robert W. D’Loren:
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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Brad L. Shiffman