Correspondence 0001140361-23-001732 from DELTA APPAREL, INC (DLAPQ) (CIK 0001101396)
DELTA APPAREL, INC (DLAPQ) (CIK 0001101396)
Date: Jan. 17, 2023 · CIK: 0001101396 · Accession: 0001140361-23-001732
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File numbers found in text: 333-268911
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CORRESP
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filename1.htm
January 17, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
RE:
Delta Apparel, Inc.
Registration Statement on Form S-3
Filed December 20, 2022
File No. 333-268911
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Delta Apparel, Inc., a Georgia corporation, hereby requests that the Securities and Exchange Commission accelerate the effective date of its
Registration Statement on Form S-3 (File No. 333-268911) (the “Registration Statement”) and declare the Registration Statement effective as of January 19, 2023 at 5:00 P.M., or as soon thereafter as practicable.
Please call the undersigned at (864) 232-5200 or Sudhir N. Shenoy of Womble Bond Dickinson (US) LLP with any questions.
Very truly yours,
Delta Apparel, Inc.
By:
/s/ Justin M. Grow
Justin M. Grow
Executive Vice President & Chief Administrative Officer
cc:
Sudhir N. Shenoy
Womble Bond Dickinson (US) LLP