0001493152-20-019785.txt : 20201124 0001493152-20-019785.hdr.sgml : 20201124 20201022090019 ACCESSION NUMBER: 0001493152-20-019785 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NAKED BRAND GROUP Ltd CENTRAL INDEX KEY: 0001707919 STANDARD INDUSTRIAL CLASSIFICATION: MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320] IRS NUMBER: 000000000 STATE OF INCORPORATION: C3 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8 AIRPARK DRIVE CITY: AIRPARK DRIVE STATE: Q2 ZIP: 2022 BUSINESS PHONE: 0116492750000 MAIL ADDRESS: STREET 1: 8 AIRPARK DRIVE CITY: AIRPARK DRIVE STATE: Q2 ZIP: 2022 FORMER COMPANY: FORMER CONFORMED NAME: BENDON GROUP HOLDINGS LTD DATE OF NAME CHANGE: 20170530 CORRESP 1 filename1.htm

NAKED BRAND GROUP LIMITED

c/o Bendon Limited

8 Airpark Drive

Airport Oaks

Auckland 2022, New Zealand

October 22, 2020

VIA EDGAR

Mr. Geoff Kruczek

Division of Corporation Finance

Office of Manufacturing

Securities and Exchange Commission

Washington, D.C. 20549

	Re:	Naked Brand Group Limited
		Registration Statement on Form F-3
		Filed October 19, 2020
		File No. 333-249547

Dear Mr. Kruczek:

Naked Brand Group Limited hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced registration statement so that such registration statement will become effective as of 9:00 a.m., Monday, October 26, 2020, or as soon thereafter as practicable.

	Very truly yours,

	NAKED BRAND GROUP LIMITED

	By:	/s/ Justin Davis-Rice
	Name:	Justin Davis-Rice
	Title:	Executive Chairman