February 19, 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-Q for the Fiscal Quarter ended October 31, 2024
           Response dated February 10, 2025
           File No. 000-18183
Dear Neal S. Nackman:

        We have reviewed your February 10, 2025 response to our comment letter
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.
Unless we note otherwise, any references to prior comments are to comments in
our January
27, 2025 letter.

Form 10-Q for the Fiscal Quarter Ended October 31, 2024
Condensed Consolidated Statements of Income and Comprehensive Income, page 4

1.     We note that your October 31, 2024 income statement does not separately
present the
       equity in earnings of your equity method investees. Please confirm that
you will
       separately present this line item on your income statement in your
upcoming January
       31, 2025 Form 10-K or tell us why such presentation is not appropriate.
Refer to Rule
       5-03 of Regulation S-X.
Notes to Condensed Consolidated Financial Statements
Note 12 - AWWG Investment, page 17

2.     We note your response to comment 5, including the four bullet points
identifying
       additional factors that you believe support your conclusion of
significant influence
       over AWWG when combined with your 18.7% equity ownership. Please respond
to
 February 19, 2025
Page 2

      the following:
          Tell us whether you believe any one of these factors, combined with
your 18.7%
          ownership, indicates significant influence over AWWG or whether you
believe
          consideration of all of these factors in aggregate is necessary to
support a
          conclusion of significant influence.
          Provide us with greater detail about each of the four bullet-pointed
factors that
          you believe support your conclusion of significant influence. For
example, with
          regards to the first bullet point, tell us whether AWWG has any other
significant
          shareholders, whether such significant shareholders have the right to
appoint any
          AWWG directors, and generally how the other AWWG directors are
          appointed. As another example, with regards to the second bullet
point, tell us
          what percentage of AWWG's revenue generated since June 2024 resulted
from
          payments you made under this agreement and any other items you
considered
          when concluding this agreement creates material intra-entity
transactions and may
          provide you with significant influence over AWWG.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 24

3.    We note your response to comment 6. We understand that the 17 licenses to
produce
      Calvin Klein and Tommy Hilfiger branded products expire beginning in
December
      2024 and continuing through December 2027, with two licenses containing
potential
      renewal terms that would end in December 2029. We note that these
licenses in
      aggregate accounted for 41% of your total revenue in fiscal 2024 and that
you have
      committed to disclose in your upcoming Form 10-K both the aggregate
revenue
      generated from these licenses in fiscal 2025 and the amount generated
from the two
      licenses that expired in December 2024. To provide your investors with
greater
      insight into how the loss of the remaining 15 Calvin Klein and Tommy
Hilfiger
      licenses may cause your fiscal 2025 results not to be necessarily
indicative of future
      operating results, please also disclose the percentage or dollar amount
of fiscal 2025
      revenue generated under licenses expiring in each of fiscal 2026, fiscal
2027, and
      fiscal 2028, or otherwise clarify whether the loss of the remaining
revenue associated
      with these licenses may disproportionately impact any single year.
       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