CORRESP 1 filename1.htm lake_corresp.htm

 

 

Protect

Your

People®

 

 

PPE for Industry

Fire and

Critical Health Environments

 

July 19, 2024

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention:  Aja Eiden

 

 

Re:

Lakeland Industries, Inc.

 

 

Registration Statement on Form S-3 (File No. 333-280783)

Request for Acceleration of Effectiveness

 

Dear Ms. Eiden:

 

Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, Lakeland Industries, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement (the “Registration Statement”) so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on Tuesday July 23, 2024, or as soon as practicable thereafter.

 

Please contact Lori B. Metrock of Maynard Nexsen PC, at (205) 254-1864, as soon as practicable following the Registration Statement being declared effective or if you have any questions concerning this matter.

 

 

Very truly yours,

 

 

 

 

LAKELAND INDUSTRIES, INC.

 

       
By: /s/ Roger D. Shannon

 

Name:

Roger D. Shannon  
 

Title:

Chief Financial Officer  

 

 

 

 

 

 

Lakeland Industries, Inc

1525 Perimeter Parkway, Ste 325

Huntsville, AL 35806

 

256-350-3873

800-645-9291

Fax: 256-350-3873

info@lakeland.com

www.lakeland.com