0001193125-16-799050.txt : 20170124 0001193125-16-799050.hdr.sgml : 20170124 20161220171132 ACCESSION NUMBER: 0001193125-16-799050 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20161220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DELTA APPAREL, INC CENTRAL INDEX KEY: 0001101396 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-APPAREL, PIECE GOODS & NOTIONS [5130] IRS NUMBER: 582508794 STATE OF INCORPORATION: GA FISCAL YEAR END: 0927 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 322 S. MAIN STREET CITY: GREENVILLE STATE: SC ZIP: 29601 BUSINESS PHONE: 864-232-5200 MAIL ADDRESS: STREET 1: 322 S. MAIN STREET CITY: GREENVILLE STATE: SC ZIP: 29601 FORMER COMPANY: FORMER CONFORMED NAME: DELTA APPAREL INC DATE OF NAME CHANGE: 19991221 CORRESP 1 filename1.htm CORRESP

LOGO

December 20, 2016

Mr. Ronald E. Alper

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

   RE:    Delta Apparel, Inc.
      Registration Statement on Form S-3
      Filed November 23, 2016, as amended on December 19, 2016
      File No. 333-214783

Dear Mr. Alper:

In accordance with Rule 461, I am writing this letter on behalf of Delta Apparel, Inc. to request that the Securities and Exchange Commission declare the above-captioned registration statement effective at 5:00 p.m. on December 21, 2016, or as soon as practicable thereafter.

If you have any questions, please contact me at (864) 232-5200. Thank you for your time and attention.

 

    Very truly yours,
    Delta Apparel, Inc.
      By:   /s/ Justin M. Grow
       

Justin M. Grow

Vice President of Administration, General Counsel and Secretary

       
cc:   Melinda Davis Lux, Esq.,      
  Womble Carlyle Sandridge & Rice, LLP      

 

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