SEC Comment Letter 0000000000-23-010385 to J.Jill, Inc. (JILL) (CIK 0001687932) (JILL)
J.Jill, Inc. (JILL) (CIK 0001687932)
Date: Sept. 20, 2023 · CIK: 0001687932 · Accession: 0000000000-23-010385
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File numbers found in text: 333-274536
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United States securities and exchange commission logo
September 20, 2023
Mark Webb
Chief Financial Officer
J.Jill, Inc.
4 Batterymarch Park
Quincy, MA 02169
Re:J.Jill, Inc.
Registration Statement on Form S-3
Filed September 15, 2023
File No. 333-274536
Dear Mark Webb:
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Steve Patterson