G-III Apparel Group, Ltd.
512 Seventh Avenue
New York, NY 10018
February 10, 2014
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Tia L. Jenkins, Senior Assistant Chief Accountant
| Re: | G-III Apparel Group, Ltd. Form 10-K for the Fiscal Year Ended January 31, 2013 Filed April 12, 2013 File No. 000-18183 |
Ladies and Gentlemen:
Per my discussion on February 7th with James Giugliano of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”), G-III Apparel Group, Ltd., a Delaware corporation (the “Company”), hereby requests a ten business day extension, until February 26, 2014, for its response to the comments contained in the Staff’s letter dated January 28, 2014, in connection with the Company’s Form 10-K for the fiscal year ended January 31, 2013, filed with the Commission on April 12, 2013.
If any member of the Staff has questions regarding the foregoing, please do not hesitate to call or e-mail Neal S. Nackman at (212) 403-0654 or nealn@g-iii.com.
Very truly yours,
| /s/ Neal S. Nackman |
| Neal S. Nackman Chief Financial Officer |
| cc: | James Giugliano, Securities and Exchange Commission Angela Halac, Securities and Exchange Commission Roger Savell, Ernst & Young LLP Neil Gold, Esq., Fulbright & Jaworski LLP Manuel G. Rivera, Esq., Fulbright & Jaworski LLP |