Correspondence 0001104659-25-116573 from Lanvin Group Holdings Ltd (LANV)
Lanvin Group Holdings Ltd
Date: Nov. 28, 2025 · CIK: 0001922097 · Accession: 0001104659-25-116573
AI Filing Summary & Sentiment
File numbers found in text: 001-41569
Referenced dates: September 10, 2025
Letter
Re: Lanvin Group Holdings Limited
November 28, 2025
Form 20-F Filed on April 30, 2025
File No. 001-41569
Confidential
Ms. Stephany Yang
Ms. Claire Erlanger
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
On behalf of Lanvin Group Holdings Limited, an exempted company incorporated under the laws of the Cayman Islands (the “Company”), we respectfully submit this letter in response to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter dated September 10, 2025 (the “Comment Letter”) relating to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2024 (the “Form 20-F”).
The Company respectfully submits that it will reflect the revisions described below in its future Annual Reports on Form 20-F. For ease of review, we have repeated the Staff’s comments below in bold, followed by the Company’s responses.
Form 20-F filed April 30, 2025
Item 3. Key Information — Risk Factors
We qualify as an “emerging growth company” …, page 44
1. We note you disclose that you qualify as an emerging growth company (“EGC”) and have elected not to opt out of the extended transition period for complying with new or revised accounting standards. Please be advised that the EGC accounting deferral election is not applicable to IFRS filers and revise your disclosures accordingly in future filings.
The Company respectfully acknowledges the Staff’s comment. The Company, as an EGC, prepares its financial statements in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board and, as an IFRS filer, is not eligible to elect the extended transition period for complying with new or revised accounting standards available to certain EGCs.
The Company respectfully submits that it will revise the risk factor disclosure in Item 3 of its future Annual Reports on Form 20-F to remove the statement that the Company has elected not to opt out of the extended transition period.
Item 15. Controls and Procedures
Management’s Annual Report on Internal Control over Financial Reporting, page 131
2. Please revise future filings to indicate the framework used by management to evaluate the effectiveness of your internal controls over financial reporting. Refer to Item 308(a)(2) of Regulation S-K.
The Company respectfully submits that it will revise the disclosure under Item 15 of its future Annual Reports on Form 20-F to state that management evaluates the effectiveness of the Company’s internal control over financial reporting based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.
If you have any questions regarding this letter, please contact Howie Farn of Freshfields at Howie.Farn@freshfields.com.
Thank you again for your time and attention.
Yours sincerely,
/s/Freshfields
Freshfields
cc: Zhen Huang, Chairman
Andy Lew, Executive President
Ray Han, Chief Financial Officer
Benjamin Dornic, General Counsel
Lanvin Group Holdings Limited
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CORRESP 1 filename1.htm November 28, 2025 Re: Lanvin Group Holdings Limited Form 20-F Filed on April 30, 2025 File No. 001-41569 Confidential Ms. Stephany Yang Ms. Claire Erlanger Division of Corporation Finance Office of Manufacturing Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Ladies and Gentlemen: On behalf of Lanvin Group Holdings Limited, an exempted company incorporated under the laws of the Cayman Islands (the “Company”), we respectfully submit this letter in response to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter dated September 10, 2025 (the “Comment Letter”) relating to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2024 (the “Form 20-F”). The Company respectfully submits that it will reflect the revisions described below in its future Annual Reports on Form 20-F. For ease of review, we have repeated the Staff’s comments below in bold, followed by the Company’s responses. Form 20-F filed April 30, 2025 Item 3. Key Information — Risk Factors We qualify as an “emerging growth company” …, page 44 1. We note you disclose that you qualify as an emerging growth company (“EGC”) and have elected not to opt out of the extended transition period for complying with new or revised accounting standards. Please be advised that the EGC accounting deferral election is not applicable to IFRS filers and revise your disclosures accordingly in future filings. The Company respectfully acknowledges the Staff’s comment. The Company, as an EGC, prepares its financial statements in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board and, as an IFRS filer, is not eligible to elect the extended transition period for complying with new or revised accounting standards available to certain EGCs. The Company respectfully submits that it will revise the risk factor disclosure in Item 3 of its future Annual Reports on Form 20-F to remove the statement that the Company has elected not to opt out of the extended transition period. Item 15. Controls and Procedures Management’s Annual Report on Internal Control over Financial Reporting, page 131 2. Please revise future filings to indicate the framework used by management to evaluate the effectiveness of your internal controls over financial reporting. Refer to Item 308(a)(2) of Regulation S-K. The Company respectfully submits that it will revise the disclosure under Item 15 of its future Annual Reports on Form 20-F to state that management evaluates the effectiveness of the Company’s internal control over financial reporting based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. If you have any questions regarding this letter, please contact Howie Farn of Freshfields at Howie.Farn@freshfields.com. Thank you again for your time and attention. Yours sincerely, /s/Freshfields Freshfields cc: Zhen Huang, Chairman Andy Lew, Executive President Ray Han, Chief Financial Officer Benjamin Dornic, General Counsel Lanvin Group Holdings Limited