<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
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<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0000892712-25-000050</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001649740</cik>
          <ccc>XXXXXXXX</ccc>
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      <liveTestFlag>LIVE</liveTestFlag>


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  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>3</amendmentNo>
      <securitiesClassTitle>Class B Common Stock, no par value per share</securitiesClassTitle>
      <dateOfEvent>05/05/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001649744</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>26443V101</issuerCusipNumber>
        </issuerCusips>
        <issuerName>DULUTH HOLDINGS INC.</issuerName>
        <address>
          <com:street1>201 EAST FRONT STREET</com:street1>
          <com:city>MOUNT HOREB</com:city>
          <com:stateOrCountry>WI</com:stateOrCountry>
          <com:zipCode>53572</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Dennis F. Connolly</personName>
          <personPhoneNum>414-273-3500</personPhoneNum>
          <personAddress>
            <com:street1>Godfrey &amp; Kahn, S.C.</com:street1>
            <com:street2>833 E. Michigan Street, Suite 1800</com:street2>
            <com:city>Milwaukee</com:city>
            <com:stateOrCountry>WI</com:stateOrCountry>
            <com:zipCode>53202</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0001649740</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>PUGLIESE STEPHANIE L.</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>2265225.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>749142.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>2265225.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>6.8</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Class B Common Stock, no par value per share</securityTitle>
        <issuerName>DULUTH HOLDINGS INC.</issuerName>
        <issuerPrincipalAddress>
          <com:street1>201 EAST FRONT STREET</com:street1>
          <com:city>MOUNT HOREB</com:city>
          <com:stateOrCountry>WI</com:stateOrCountry>
          <com:zipCode>53572</com:zipCode>
        </issuerPrincipalAddress>
        <commentText>This Amendment No. 3 to Schedule 13D amends and supplements the initial Statement on Schedule 13D originally filed on April 7, 2025, as amended on May 7, 2025 and March 25, 2026 (as amended, the "Original Schedule 13D") relating to the shares of Class B common stock, no par value per share ("Common Stock"), of Duluth Holdings Inc., a Wisconsin corporation (the "Issuer").

Unless otherwise defined or modified below, capitalized terms used in this Amendment No. 3 to the Schedule 13D shall have the meaning ascribed to them in the Original Schedule 13D. All disclosure for items contained in the Original Schedule 13D where no new information is provided for such item in this Amendment No. 3 to Schedule 13D is incorporated herein by reference.</commentText>
      </item1>
      <item3>
        <fundsSource>As of May 5, 2026, Ms. Pugliese holds an aggregate of 2,265,225 shares of Common Stock. Ms. Pugliese previously acquired 1,173,021 shares of Common Stock pursuant to an award of restricted stock granted in accordance with the terms of the Inducement Restricted Stock Award Agreement between the Issuer and Ms. Pugliese, effective May 5, 2025 (the "Agreement"). Pursuant to the terms of the Agreement, 387,097 shares of Common Stock vested on May 5, 2026, and in connection with such vesting, the Issuer withheld 181,935 shares to satisfy tax withholding obligations.</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>In accordance with the terms of the Agreement, 387,097 shares of Common Stock vested on May 5, 2026. Ms. Pugliese elected to have the Issuer withhold 181,935 of such shares to satisfy tax withholding obligations.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>As of May 5, 2026, Ms. Pugliese holds 2,265,225 shares of Common Stock, which represents 6.8% of the shares of Common Stock issued and outstanding.

The calculation of 6.8% in this Item 5 and Item 13 of the cover page is based on 33,398,984 shares of Common Stock, outstanding as of March 19, 2026 as disclosed in the Issuer's Annual Report on Form 10-K, filed by the Issuer on March 20, 2026.</percentageOfClassSecurities>
        <numberOfShares>Ms. Pugliese has sole voting power over 2,265,225 shares of Common Stock and sole dispositive power 749,142 shares of Common Stock.</numberOfShares>
        <transactionDesc>Other than the transaction described above with respect to the vesting of 387,097 shares of Common Stock and the withholding of 181,935 shares of Common Stock by the Issuer, and the grant of 730,159 shares of Common Stock previously reported in Amendment No. 2 to Schedule 13D filed on March 25, 2026, no other transactions regarding the Issuer's Common Stock were effected by Ms. Pugliese during the past 60 days. </transactionDesc>
        <listOfShareholders>No person other than Ms. Pugliese has the right to receive or to direct the power to receive dividends from, or the proceeds from the sale of the shares of, Common Stock owned by Ms. Pugliese. </listOfShareholders>
        <date5PercentOwnership>Not applicable.</date5PercentOwnership>
      </item5>
      <item7>
        <filedExhibits>A             Inducement Restricted Stock Award Agreement, dated May 5, 2025, by and between Ms. Pugliese and the Issuer, incorporated by reference to Exhibit 10.2 of the Issuer's Current Report on Form 8-K filed on May 5, 2025.

https://www.sec.gov/Archives/edgar/data/1649744/000119312525112846/d944338dex102.htm

B	       Power of Attorney, incorporated by reference to Exhibit D to Amendment No. 1 of the           Schedule 13D/A filed by Stephanie L. Pugliese on May 7, 2025.

https://www.sec.gov/Archives/edgar/data/1649740/000089271225000063/poa.pdf </filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>PUGLIESE STEPHANIE L.</signatureReportingPerson>
        <signatureDetails>
          <signature>Dennis F. Connolly</signature>
          <title>Attorney in Fact for Stephanie L. Pugliese</title>
          <date>05/14/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
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