Correspondence 0001104659-26-054991 from XCel Brands, Inc. (XELB)
XCel Brands, Inc.
Date: May 4, 2026 · CIK: 0001083220 · Accession: 0001104659-26-054991
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293200
Letter
XCEL BRANDS, INC. 550 Seventh Avenue, 11 th Floor New York, New York 10018
May 4, 2026
VIA EDGAR
United States Securities
and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Pearlyne Paulemon
Re: Xcel Brands, Inc. Registration Statement on Form S-1 File No. 333-293200
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Xcel Brands, Inc. (the "Company") respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Standard Time, on Monday, May 6, 2026, or as soon thereafter as practicable.
Please notify Brad L. Shiffman of Blank Rome LLP, counsel to the Company, at (212) 885-5442 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
XCEL BRANDS, INC.
By: /s/ James Haran
James Haran
Chief Financial Officer
Show Raw Text
CORRESP 1 filename1.htm XCEL BRANDS, INC. 550 Seventh Avenue, 11 th Floor New York, New York 10018 May 4, 2026 VIA EDGAR United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: Pearlyne Paulemon Re: Xcel Brands, Inc. Registration Statement on Form S-1 File No. 333-293200 Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Xcel Brands, Inc. (the "Company") respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Standard Time, on Monday, May 6, 2026, or as soon thereafter as practicable. Please notify Brad L. Shiffman of Blank Rome LLP, counsel to the Company, at (212) 885-5442 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. XCEL BRANDS, INC. By: /s/ James Haran James Haran Chief Financial Officer