SEC Comment Letter 0000000000-24-009525 to Lanvin Group Holdings Ltd (LANV)
Lanvin Group Holdings Ltd
Date: Aug. 20, 2024 · CIK: 0001922097 · Accession: 0000000000-24-009525
AI Filing Summary & Sentiment
File numbers found in text: 001-41569
Letter
August 20, 2024 David Chan Chief Financial Officer Lanvin Group Holdings Ltd 4F, 168 Jiujiang Road Carlowitz & Co, Huangpu District Shanghai, 200001, China Re:Lanvin Group Holdings Ltd Form 20-F for the Year Ended December 31, 2023 Filed April 30, 2024 File No. 001-41569 Dear David Chan: We have reviewed your August 9, 2024 response to our comment letter and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our July 2, 2024 letter. Form 20-F for the Year Ended December 31, 2023 Exhibits 12.1 and 12.2, page 152 1.Your response to prior comment 6 indicates that intend to make the exhibit revisions in future filings. As originally requested, please amend your filing to include certifications having all of the prescribed language as set forth in paragraph 12 of the "Instructions as to Exhibits" of Form 20-F. Financial Statements Consolidated statements of changes in equity, page F-7 We note your responses to prior comments 3 and 5 and have the following comments:
Please provide us with each journal entry recorded to account for the Meritz financing fund transactions described in your responses. Present the journal entries in •2.
August 20, 2024 Page 2 chronological order with a sufficiently detailed yet straightforward description of each entry. In doing so, specify the terms of the contract "renegotiation" and clarify when the "closing date" will occur and the transactions that will occur on such date.
•Clarify the timing and amount of each related share issuance and repurchase, including all activity reflected in your treasury share rollforward. In doing so, explain why these transactions impact treasury shares and why the table in your response to comment 3 reflects the "Repurchase of Ordinary Shares" as a decrease to treasury shares instead of an increase and the "Issuance of Ordinary Shares" as an increase to treasury shares instead of a decrease. Please contact Heather Clark at 202-551-3624 or Andrew Blume at 202-551-3254 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Manufacturing
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August 20, 2024
David Chan
Chief Financial Officer
Lanvin Group Holdings Ltd
4F, 168 Jiujiang Road
Carlowitz & Co, Huangpu District
Shanghai, 200001, China
Re:Lanvin Group Holdings Ltd
Form 20-F for the Year Ended December 31, 2023
Filed April 30, 2024
File No. 001-41569
Dear David Chan:
We have reviewed your August 9, 2024 response to our comment letter and have the
following comment(s).
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless we
note otherwise, any references to prior comments are to comments in our July 2, 2024 letter.
Form 20-F for the Year Ended December 31, 2023
Exhibits 12.1 and 12.2, page 152
1.Your response to prior comment 6 indicates that intend to make the exhibit revisions in
future filings. As originally requested, please amend your filing to include certifications
having all of the prescribed language as set forth in paragraph 12 of the "Instructions as to
Exhibits" of Form 20-F.
Financial Statements
Consolidated statements of changes in equity, page F-7
We note your responses to prior comments 3 and 5 and have the following comments:
Please provide us with each journal entry recorded to account for the Meritz financing
fund transactions described in your responses. Present the journal entries in •2.
August 20, 2024
Page 2
chronological order with a sufficiently detailed yet straightforward description of
each entry. In doing so, specify the terms of the contract "renegotiation" and clarify
when the "closing date" will occur and the transactions that will occur on such date.
•Clarify the timing and amount of each related share issuance and repurchase,
including all activity reflected in your treasury share rollforward. In doing so,
explain why these transactions impact treasury shares and why the table in your
response to comment 3 reflects the "Repurchase of Ordinary Shares" as a decrease to
treasury shares instead of an increase and the "Issuance of Ordinary Shares" as an
increase to treasury shares instead of a decrease.
Please contact Heather Clark at 202-551-3624 or Andrew Blume at 202-551-3254 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Manufacturing