Correspondence 0001558370-24-000725 from XCel Brands, Inc. (XELB)
XCel Brands, Inc.
Date: Feb. 2, 2024 · CIK: 0001083220 · Accession: 0001558370-24-000725
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276698
Letter
XCEL BRANDS, INC.
1333 Broadway, 10th Fl
New York, New York 10018
February 2, 2024
VIA EDGAR
United States Securities
and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Stacy Gorman
Re:
Registration Statement on Form S-3 Filed January 26, 2024 File No. 333-276698
Xcel Brands, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective by 5:00 p.m. Eastern Daylight Time on February 6, 2024 or as soon thereafter as reasonably practicable.
In making this request, the Company acknowledges that: (i) should the Securities and Exchange Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it will not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company 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.
XCEL BRANDS, INC.
By:
/s/ James Haran
James Haran
Show Raw Text
CORRESP 1 filename1.htm XCEL BRANDS, INC. 1333 Broadway, 10th Fl New York, New York 10018 February 2, 2024 VIA EDGAR United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: Stacy Gorman Re: Registration Statement on Form S-3 Filed January 26, 2024 File No. 333-276698 Xcel Brands, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective by 5:00 p.m. Eastern Daylight Time on February 6, 2024 or as soon thereafter as reasonably practicable. In making this request, the Company acknowledges that: (i) should the Securities and Exchange Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it will not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company 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. XCEL BRANDS, INC. By: /s/ James Haran James Haran