Correspondence 0001193125-23-239590 from J.Jill, Inc. (JILL) (CIK 0001687932) (JILL)
J.Jill, Inc. (JILL) (CIK 0001687932)
Date: Sept. 21, 2023 · CIK: 0001687932 · Accession: 0001193125-23-239590
AI Filing Summary & Sentiment
File numbers found in text: 333-274536
Letter
J.Jill, Inc.
4 Batterymarch Park,
Quincy, MA
September 21, 2023
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jenny O’Shanick
Re: J.Jill, Inc.
Registration Statement on Form S-3 (File No. 333-274536)
To the Addressees:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), J.Jill, Inc., a Delaware corporation (the “Registrant”), hereby requests that the effective date for the above-referenced Registration Statement on Form S-3 (File No. 333-274536) be accelerated so that it will be declared effective under the Securities Act at 4:30 p.m., Eastern Time, on Monday, September 25, 2023, or as soon thereafter as possible.
Please contact Steve Patterson or Mayme Donohue of Hunton Andrews Kurth LLP, the Registrant’s legal counsel, at (202) 419-2101 or (804) 787-8021 respectively, with any questions or comments. In addition, please notify Mr. Patterson or Ms. Donohue via telephone when this request for acceleration has been granted.
Thank you for your assistance in this matter.
Sincerely,
J.Jill, Inc.
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CORRESP 1 filename1.htm CORRESP J.Jill, Inc. 4 Batterymarch Park, Quincy, MA 02169 September 21, 2023 Via EDGAR U.S. Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jenny O’Shanick Re: J.Jill, Inc. Registration Statement on Form S-3 (File No. 333-274536) To the Addressees: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), J.Jill, Inc., a Delaware corporation (the “Registrant”), hereby requests that the effective date for the above-referenced Registration Statement on Form S-3 (File No. 333-274536) be accelerated so that it will be declared effective under the Securities Act at 4:30 p.m., Eastern Time, on Monday, September 25, 2023, or as soon thereafter as possible. Please contact Steve Patterson or Mayme Donohue of Hunton Andrews Kurth LLP, the Registrant’s legal counsel, at (202) 419-2101 or (804) 787-8021 respectively, with any questions or comments. In addition, please notify Mr. Patterson or Ms. Donohue via telephone when this request for acceleration has been granted. Thank you for your assistance in this matter. Sincerely, J.Jill, Inc. By: /s/ Kathleen B. Stevens Name: Kathleen B. Stevens Title: Vice President, General Counsel and Secretary