SEC Comment Letter 0000000000-22-013894 to DELTA APPAREL, INC (DLAPQ) (CIK 0001101396)
DELTA APPAREL, INC (DLAPQ) (CIK 0001101396)
Date: Dec. 23, 2022 · CIK: 0001101396 · Accession: 0000000000-22-013894
AI Filing Summary & Sentiment
File numbers found in text: 333-268911
Letter
United States securities and exchange commission logo December 23, 2022 Justin M. Grow Executive Vice President and Chief Administrative Officer Delta Apparel, Inc. 2750 Premiere Parkway, Suite 100 Duluth, Georgia 30097 Re:Delta Apparel, Inc. Registration Statement on Form S-3 Filed December 20, 2022 File No. 333-268911 Dear Justin M. Grow: 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 Alyssa Wall at 202-551-8106 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Sid Shenoy
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United States securities and exchange commission logo
December 23, 2022
Justin M. Grow
Executive Vice President and Chief Administrative Officer
Delta Apparel, Inc.
2750 Premiere Parkway, Suite 100
Duluth, Georgia 30097
Re:Delta Apparel, Inc.
Registration Statement on Form S-3
Filed December 20, 2022
File No. 333-268911
Dear Justin M. Grow:
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 Alyssa Wall at 202-551-8106 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Sid Shenoy