TEXT-EXTRACT 2 filename2.txt September 12, 2019 Anurup Pruthi Chief Financial Officer Centric Brands, Inc. 350 5th Avenue, 6th Floor New York, NY 10118 Re: Centric Brands, Inc. Form 10-K for Fiscal Year Ended December 31, 2018 File No. 000-18926 Dear Mr. Pruthi: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining