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SEC Comment Letter for DULUTH HOLDINGS INC. (DLTH) (CIK 0001649744) (DLTH) — Jan 29, 2024

DULUTH HOLDINGS INC. (DLTH) (CIK 0001649744)
Date: Jan. 29, 2024 · CIK: 0001649744 · Accession: 0000000000-24-001113

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File numbers found in text: 001-37641

Date
January 29, 2024
Author
Michael Murphy
Form
UPLOAD
Company
DULUTH HOLDINGS INC. (DLTH) (CIK 0001649744)

Letter

United States securities and exchange commission logo January 29, 2024 Michael Murphy Vice President and Interim Chief Financial Officer Duluth Holdings, Inc. 201 East Front Street Mount Horeb, WI 53572 Re:Duluth Holdings, Inc. Form 10-K for the Fiscal Year Ended January 29, 2023 File No. 001-37641 Dear Michael Murphy: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Trade & Services

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United States securities and exchange commission logo
January 29, 2024
Michael Murphy
Vice President and Interim Chief Financial Officer
Duluth Holdings, Inc.
201 East Front Street
Mount Horeb, WI 53572
Re:Duluth Holdings, Inc.
Form 10-K for the Fiscal Year Ended January 29, 2023
File No. 001-37641
Dear Michael Murphy:
            We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services