SEC Company Response from XCel Brands, Inc. (XELB) (CIK 0001083220) (XELB) — Jul 29, 2015
XCel Brands, Inc. (XELB) (CIK 0001083220)
Date: July 29, 2015 · CIK: 0001083220 · Accession: 0001144204-15-044804
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-202028
Letter
Xcel Brands, Inc.
475 10th Avenue, 4th Floor
New York, NY 10018
July 29, 2015
[Via EDGAR]
Mark P. Shuman
Branch Chief - Legal
United States Securities and Exchange Commission
100 F Street, N.E.
Division of Corporate Finance
Washington, D.C. 20549-7010
Re: Xcel Brands, Inc.
Registration Statement on Form S-1
File No. 333-202028
Ladies and Gentlemen:
Xcel Brands, Inc., a Delaware corporation (the “Registrant”), hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on July 30, 2015, at 5:00 p.m., Eastern Standard Time, or as soon thereafter as is practicable.
In connection with this request, the Registrant acknowledges that:
· should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
Xcel Brands, Inc.
Show Raw Text
CORRESP 1 filename1.htm Xcel Brands, Inc. 475 10th Avenue, 4th Floor New York, NY 10018 July 29, 2015 [Via EDGAR] Mark P. Shuman Branch Chief - Legal United States Securities and Exchange Commission 100 F Street, N.E. Division of Corporate Finance Washington, D.C. 20549-7010 Re: Xcel Brands, Inc. Registration Statement on Form S-1 File No. 333-202028 Ladies and Gentlemen: Xcel Brands, Inc., a Delaware corporation (the “Registrant”), hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on July 30, 2015, at 5:00 p.m., Eastern Standard Time, or as soon thereafter as is practicable. In connection with this request, the Registrant acknowledges that: · should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; · the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and · the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, Xcel Brands, Inc. /s/ James Haran James Haran Chief Financial Officer