G-III Apparel Group, Ltd.
512 Seventh Avenue
New York, NY 10018
October 20, 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, 2014 | ||
| Filed March 31, 2014 | ||
| Response dated August 6, 2014 | ||
| File No. 000-18183 |
Ladies and Gentlemen:
Per my discussion on Friday October 17, 2014 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 10 business day extension, until November 3, 2014, for its response to the comments contained in the Staff’s letter dated October 3, 2014, in connection with the Company’s Form 10-K for the fiscal year ended January 31, 2014, filed with the Commission on March 31, 2014.
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 |
| 1 |
| cc: | James Giugliano, Securities and Exchange Commission |
| Angela Halac, Securities and Exchange Commission | |
| Neil Gold, Esq., Fulbright & Jaworski LLP | |
| Manuel G. Rivera, Esq., Fulbright & Jaworski LLP |
| 2 |