0001104659-21-120303.txt : 20211029 0001104659-21-120303.hdr.sgml : 20211029 20210928171003 ACCESSION NUMBER: 0001104659-21-120303 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fossil Group, Inc. CENTRAL INDEX KEY: 0000883569 STANDARD INDUSTRIAL CLASSIFICATION: WATCHES, CLOCKS, CLOCKWORK OPERATED DEVICES/PARTS [3873] IRS NUMBER: 752018505 STATE OF INCORPORATION: DE FISCAL YEAR END: 1228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 901 S CENTRAL EXPRESSWAY CITY: RICHARDSON STATE: TX ZIP: 75080 BUSINESS PHONE: 9722342525 MAIL ADDRESS: STREET 1: 901 S CENTRAL EXPRESSWAY CITY: RICHARDSON STATE: TX ZIP: 75080 FORMER COMPANY: FORMER CONFORMED NAME: FOSSIL INC DATE OF NAME CHANGE: 19940218 CORRESP 1 filename1.htm

 

Fossil Group, Inc.
901 S. Central Expressway
Richardson, Texas 75080

 

September 28, 2021

 

Via EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Christine Westbrook

 

Re:Fossil Group, Inc.
Registration Statement on Form S-3, as amended
File No. 333-259352

 

Ladies and Gentlemen:

 

Fossil Group, Inc., a Delaware corporation, pursuant to Rule 461 under the Securities Act of 1933, as amended, respectfully requests that the effective date for the above-referenced Registration Statement, filed with the Securities and Exchange Commission (the “Commission”) on September 7, 2021, as amended by Amendment No. 1 filed with the Commission on September 24, 2021, be accelerated to September 30, 2021 at 12:00 p.m. Washington, D.C. time or as soon thereafter as practicable.

 

If you have any questions, or require any additional information, please do not hesitate to call Garrett DeVries at (214) 969-2891 or Cynthia Mabry at (713) 220-8130 of Akin Gump Strauss Hauer & Feld LLP, and please contact either of them by telephone call when this request for acceleration has been granted.

 

  Very truly yours,
   
  Fossil Group, Inc.
   
  By: /s/ Randy S. Hyne
  Name: Randy S. Hyne
  Title: Vice President, General Counsel and Secretary

 

cc:          Garrett DeVries, Akin Gump Strauss Hauer & Feld LLP

Cynthia Mabry, Akin Gump Strauss Hauer & Feld LLP