8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): June 15, 2011

Lakeland Industries, Inc.

(Exact name of registrant as specified in its charter)

Delaware	0-15535	13-3115216
(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)

701 Koehler Avenue, Suite 7, Ronkonkoma, New York 11779-7410

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (631) 981-9700

                           Not Applicable                               

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 5.07    Submission of Matters to a Vote of Security Holders.

Lakeland Industries, Inc. (the “Company”) held its annual meeting of stockholder on June 15, 2011, and the following matters were voted on at that meeting:

Proposal 1: The election of the following directors, who will serve for three years and until their respective successors are elected and qualified:

Director	For				Withheld
Christopher J. Ryan		2,524,498	82.23	%	545,623	17.77	%
A. John Kreft		1,741,132	56.71	%	1,328,989	43.29	%

Proposal 2: The ratification of the appointment of the independent registered public accounting firm Warren, Averett, Kimbrough & Marino, LLC was approved by the following vote:

For			Against				Abstain
3,594,694	72.89	%		1,336,957	27.11	%		0	0	%

Erroneous ISS recommendation

ISS is a service subscribed to by many institutional investors which analyzes proxy filings and suggests how the institutions should vote their shares. ISS has made recommendations regarding Lakeland Industries, Inc. based on an erroneous conclusion of excess non-audit fees. The correct information was clearly disclosed in the proxy statement.  Our auditors sent an email requesting a conference call to discuss their conclusions and the company sent a letter attached hereto as Exhibit 99.1.  ISS did not respond to either. The facts are spelled out in the attached letter. 

Item 9.01   Financial Statements and Exhibits.

(a) Not applicable.

(b) Not applicable.

(c) Exhibits. The following exhibit is being furnished herewith:

99.1 Letter addressed to ISS Proxy Advisory responding to their report, dated June 3, 2011.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	LAKELAND INDUSTRIES, INC.
	(Registrant)
Date:  June 17, 2011	By:	/s/ Christopher J. Ryan
		Name: Christopher J. Ryan
		Title:   President & CEO

EX-99.1

E-Mail: info@lakeland.com

www.lakeland.com

June 3, 2011

ISS Proxy Advisory

2099 Gaither Road

Rockville, MD 20850-4045

Tel:  301.556.0500

Mr. Peter Kimbal

Dear Mr. Kimbal,

ISS has made recommendations regarding Lakeland Industries, Inc. based on erroneous conclusions of excess non-audit fees.

Had you read the description of the audit fees and the footnotes present just below the audit fees section, you would have seen the following:

Ø During the year ended January 31, 2011, WAKM rendered no professional services to us in connection with the design and implementation of financial information systems.

Ø And a footnote indicating “other fees relating to international tax planning and foreign tax issues mainly in Brazil and India.”

SEC FR-68 indicates that the tax fees category would capture all services performed by professional staff in the independent accountant’s tax division except those services related to the audit. Typically, it would include fees for tax compliance, tax planning, and tax advice. Tax compliance generally involves preparation of original and amended tax returns, claims for refund and tax payment-planning services. Tax planning and tax advice encompass a diverse range of services, including assistance with tax audits and appeals, tax advice related to mergers and acquisitions, employee benefit plans and requests for rulings or technical advice from taxing authorities. FR-68 indicates that the review of a registrant’s tax returns and reserves is a task that often requires extensive knowledge about the audit client and for many public companies, the fee for tax services is substantial in relation to other services.

We included the above footnote explaining that virtually all of the amounts included in the fees were related to various tax work and therefore, considered part of tax work according to the SEC reporting regulation quoted above.

It appears you blindly took “other” without any verification process whatsoever, which led to false recommendations. You made no attempt to contact the Company to verify the facts and made recommendation, based on erroneous assumptions, which have damaged the Company and its Auditors.

We trust that you will do the right thing and immediately notify your subscribers of your correction and suggest they change their vote.

/s/ A. John Kreft	/s/ Christopher J. Ryan	/s/ Gary Pokrassa
A. John Kreft	Christopher J. Ryan	Gary Pokrassa
Audit Committee Chairman	Chief Executive Officer	Chief Financial Officer

cc: Larry Pirkle, WAKM

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