January 27, 2025

Neal S. Nackman
Chief Financial Officer
G-III Apparel Group, Ltd.
512 Seventh Avenue
New York, NY 10018

       Re: G-III Apparel Group, Ltd.
           Form 10-K for the Fiscal Year Ended January 31, 2024
           Form 10-Q for the Fiscal Quarter ended October 31, 2024
           File No. 000-18183
Dear Neal S. Nackman:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended January 31, 2024
Results of Operations, page 55

1.     Please revise future filings to quantify the extent to which changes in
net sales for
       each segment were materially impacted by changes in volume, product mix,
and
       price. For example, when you indicate the decline in net sales for your
wholesale
       operations segment is primarily due to a decline in net sales of Calvin
Klein and
       Tommy Hilfiger licensed products, it is unclear to what extent this
resulted from a
       decline in the volume of products sold, a change in product mix, or
higher
       promotional activity resulting in lower average prices for these
licensed products. As
       another example, given your reference to increased promotional activity
for your retail
       operations segment within your analysis of gross profit, it would likely
be appropriate
       to explain the increase in this segment's net sales as resulting from a
higher volume of
       products sold partially offset by lower average prices and to quantify
the impact of
       each of these underlying drivers. See Item 303(b)(2)(iii) of Regulation
S-K.
2.     Please revise future filings to provide an analysis of results at the
segment level where
       material to an understanding of consolidated results. Specifically,
since your segments
 January 27, 2025
Page 2

       experience differing profitability, with your wholesale segment
historically generating
       operating profits and your retail segment historically generating
operating losses, you
       should provide an analysis of the components of operating profit or loss
at a segment
       level to allow investors better insight into why the profitability of
these segments
       differs so significantly. We note your analysis of results at the
segment level currently
       only includes revenue and gross profit, which does not adequately
explain the
       differing profitability of these segments or the differing trends in
each
       segment's selling, general and administrative expense, depreciation and
amortization,
       or asset impairments. See Section III.B.2. of SEC Release No. 33-8350.
3.     We note that your retail segment follows a 52/53 week fiscal year, with
fiscal 2024
       containing 53 weeks and fiscal 2023 containing 52 weeks. Tell us how you
       determined that discussion of the impact of the extra week would not
assist your
       investors in understanding changes in the revenue, expenses, and
operating loss of
       your retail segment when comparing fiscal 2024 to fiscal 2023. Please
advise or revise
       future filings as necessary.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources, page 57

4.     We note your analysis of cash flows from operating activities on page
60. Please
       revise future filings to provide a more informative discussion and
analysis of cash
       flows from operating activities, including changes in working capital
components, for
       the periods presented. In doing so, explain the underlying reasons and
implications of
       material changes between periods to provide investors with an
understanding of trends
       and variability in cash flows. Also ensure that your disclosures are not
merely a
       recitation of changes evident from the cash flow statements. Refer to
Item 303(a) of
       Regulation S-K and Section IV.B. of SEC Release No. 33-8350.
Form 10-Q for the Fiscal Quarter ended October 31, 2024
Notes to Condensed Consolidated Financial Statements
Note 12 - AWWG Investment, page 17

5.     We note that you are accounting for your 18.7% interest in AWWG under
the equity
       method, as you have determined you have significant influence. While the
       determination of significant influence is judgmental, ASC 323-10-15-8
states there is
       a presumption that an investment of less than 20% does not provide
significant
       influence unless such ability can be demonstrated. Please provide us
with your
       analysis under ASC 323 to demonstrate to us how you overcame this
presumption.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 24

6.     We note your disclosure on page 8 of your Form 10-K for the fiscal year
ended
       January 31, 2024 that the owner of the Calvin Klein and Tommy Hilfiger
brands has
       indicted they do not plan to renew your licenses to produce products
under these
       brands, and these licenses expire beginning December 31, 2024. We
further note that
       sales of products produced under these license agreements comprise a
significant
       portion of your revenue. It appears that fiscal 2025 will be the last
year under which
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Page 3

       you will produce and sell goods under all of your existing Calvin Klein
and Tommy
       Hilfiger licenses, and the expiration of these licenses could have an
adverse impact on
       your results in future periods beginning with your fiscal 2026. However,
we do not
       see any discussion of this matter in your Form 10-Q. Please tell us how
you plan to
       address this matter within your MD&A disclosures in your upcoming Form
10-K for
       the fiscal year ended January 31, 2025. We remind you that your
discussion and
       analysis must focus specifically on material events and uncertainties
known to
       management that are reasonably likely to cause reported financial
information not to
       be necessarily indicative of future operating results or of future
financial condition.
       Refer to Item 303 of Regulation S-K.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Jennifer Thompson at 202-551-3737 or Hugh West at
202-551-3872 if
you have questions regarding comments on the financial statements and related
matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing