TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 16, 2021 Harvey S. Kanter President and Chief Executive Officer Destination XL Group, Inc. 555 Turnpike Street Canton, Massachusetts 02021 Re: Destination XL Group, Inc. Registration Statement on Form S-3 Filed June 10, 2021 File No. 333-256990 Dear Mr. Kanter: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Bagley at (202) 551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Elizabeth W. Fraser