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SEC Comment Letter for DULUTH HOLDINGS (DLTH) — Feb 11, 2026

DULUTH HOLDINGS INC.
Date: Feb. 11, 2026 · CIK: 0001649744 · Accession: 0000000000-26-001415

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File numbers found in text: 001-37641

Date
February 11, 2026
Author
Division of
Form
UPLOAD
Company
DULUTH HOLDINGS INC.

Letter

Re: Duluth Holdings, Inc. Form 10-K for Fiscal Year Ended February 2, 2025 File No. 001-37641 Dear Heena K. Agrawal:

February 11, 2026

Heena K. Agrawal Senior Vice President and Chief Financial Officer Duluth Holdings, Inc. 201 East Front Street Mount Horeb, WI 53572

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

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 11, 2026

Heena K. Agrawal
Senior Vice President and Chief Financial Officer
Duluth Holdings, Inc.
201 East Front Street
Mount Horeb, WI 53572

 Re: Duluth Holdings, Inc.
 Form 10-K for Fiscal Year Ended February 2, 2025
 File No. 001-37641
Dear Heena K. Agrawal:

 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
</TEXT>
</DOCUMENT>