SEC Company Response from DULUTH HOLDINGS INC. (DLTH) (CIK 0001649744) (DLTH) — Nov 17, 2015
DULUTH HOLDINGS INC. (DLTH) (CIK 0001649744)
Date: Nov. 17, 2015 · CIK: 0001649744 · Accession: 0000892712-15-001000
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-207300
Letter
Duluth Holdings Inc.
170 Countryside Drive
Belleville, Wisconsin 53508-0409
November 17, 2015
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: John Reynolds
RE:
Duluth Holdings Inc. – Request for Acceleration of Effectiveness
Registration Statement on Form S-1
File No. 333-207300
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C under the Securities Act of 1933, as amended, the undersigned, on behalf of Duluth Holdings Inc. (the “Company”), hereby requests acceleration of the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Washington, D.C. time, on November 19, 2015, or as soon thereafter as is practicable.
In requesting acceleration as described above, the undersigned, on behalf of the Company, acknowledges the following:
1.
Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
2.
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
3.
The Company may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We ask that you please contact the Company’s outside counsel, Dennis Connolly of Godfrey & Kahn, S.C., at (414) 287-9258, to inform him as soon as possible after the above-referenced Registration Statement has been declared effective.
[Signature page follows]
Securities and Exchange Commission
November 17, 2015
Page 2
Very truly yours,
DULUTH HOLDINGS INC.
Show Raw Text
CORRESP 1 filename1.htm Duluth Holdings Inc. 170 Countryside Drive Belleville, Wisconsin 53508-0409 November 17, 2015 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: John Reynolds RE: Duluth Holdings Inc. – Request for Acceleration of Effectiveness Registration Statement on Form S-1 File No. 333-207300 Ladies and Gentlemen: In accordance with Rule 461 of Regulation C under the Securities Act of 1933, as amended, the undersigned, on behalf of Duluth Holdings Inc. (the “Company”), hereby requests acceleration of the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Washington, D.C. time, on November 19, 2015, or as soon thereafter as is practicable. In requesting acceleration as described above, the undersigned, on behalf of the Company, acknowledges the following: 1. Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; 2. 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 3. The Company may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We ask that you please contact the Company’s outside counsel, Dennis Connolly of Godfrey & Kahn, S.C., at (414) 287-9258, to inform him as soon as possible after the above-referenced Registration Statement has been declared effective. [Signature page follows] Securities and Exchange Commission November 17, 2015 Page 2 Very truly yours, DULUTH HOLDINGS INC. /s/ Mark M. DeOrio Mark M. DeOrio Senior Vice President and Chief Financial Officer [Signature page to Company Acceleration Request Letter]