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                            September 1, 2022

       Shang Koo
       Chief Financial Officer
       Lanvin Group Holdings Ltd
       3701-02, Tower S2, Bund Finance Center
       600 Zhongshan Rd East No.2
       Shanghai, 200010, China

                                                        Re: Lanvin Group
Holdings Ltd
                                                            Amendment No. 1 to
Registration Statement on Form F-4
                                                            Filed on August 19,
2022
                                                            File No. 333-266095

       Dear Mr. Koo:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
August 5, 2022 letter.

       Amendment No. 1 to Form F-4 filed August 19, 2022

       General

   1.                                                   Please provide a
factual update on your cover page, prospectus summary, and risk factors
                                                        to disclose the
agreement reached between the PCAOB and the CSRC on August 26,
                                                        2022.
       Summary of the Proxy Statement/Prospectus, page 6

   2.                                                   We note your response
to our prior comment 10. Quantify any cash flows and transfers of
                                                        other assets by type
that have occurred between the holding company and its subsidiaries
                                                        and direction of
transfer. Quantify any dividends or distributions that a subsidiary has
 Shang Koo
Lanvin Group Holdings Ltd
September 1, 2022
Page 2
         made to the holding company and which entity made such transfer, and
their tax
         consequences. Similarly quantify dividends or distributions made to
U.S. investors, the
         source, and their tax consequences. Your disclosure should make clear
if no transfers,
         dividends, or distributions have been made to date.
Certain Unaudited Lanvin Group Prospective Financial Information, page 150

3.       We note your response to our prior comment 19 and your amended
disclosure on page
         153. Please expand your disclosure to provide a more comprehensive
discussion as to why
         you believe the potential new investments will contribute the pro
forma data you project.
         Disclose whether such potential new investments included in your
projected data provided
         the projected financial information to you or whether the financial
forecasts were created
         by you for purposes of this registration statement.
Results by Segment, page 249

4.       We not your response to our prior comment 23. Regarding the
Contribution profit and
         Contribution profit margin, it does not appear you provided the
disclosures required by
         Item 10(e)(1)(i) of Regulation S-K. Among other items, these
requirements include a
         reconciliation of the non-IFRS measures to the most directly
comparable financial
         measures presented in accordance with IFRS and also require a
statement disclosing the
         reasons why management believes the presentation of the non-IFRS
measures provide
         useful information to investors. Please revise as necessary.
5.       We note your response to our prior comment 24 and that you have
expanded the use of
         "gross profit before inventory impairment" (a non-IFRS measure) to all
of your segments.
          It is not clear to us how you have addressed our comment in its
entirety; therefore, we are
         reissuing our comment. Please revise to remove this measure or explain
why this measure
         is appropriate and provide all of the disclosures required by Item
10(e)(1)(i) of
         Regulation S-K.
Comparative Share Data, page 266
FirstName LastNameShang Koo
6.     We note your response to our prior comment 12. Please revise your table
to show the
Comapany   NameLanvin
       potential impact ofGroup  Holdings
                           redemptions  onLtd
                                            the per share value of the shares
owned by non-
       redeeming   shareholders
September 1, 2022 Page 2        at each of the redemption levels you provide.
FirstName LastName
 Shang Koo
FirstName LastNameShang
Lanvin Group  Holdings Ltd Koo
Comapany 1,
September NameLanvin
             2022      Group Holdings Ltd
September
Page 3    1, 2022 Page 3
FirstName LastName
       You may contact Charles Eastman at (202) 551-3794 or Hugh West at (202)
551-3872 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Bradley Ecker at (202) 551-4985 or Erin Purnell at (202) 551-3454 with
any other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing