Correspondence

0001193125-16-593171.txt : 20161206 0001193125-16-593171.hdr.sgml : 20161206 20160517155634 ACCESSION NUMBER: 0001193125-16-593171 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160517 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ICONIX BRAND GROUP, INC. CENTRAL INDEX KEY: 0000857737 STANDARD INDUSTRIAL CLASSIFICATION: FOOTWEAR, (NO RUBBER) [3140] IRS NUMBER: 112481903 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1450 BROADWAY, 4TH FL CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 212-730-0030 MAIL ADDRESS: STREET 1: 1450 BROADWAY, 4TH FL CITY: NEW YORK STATE: NY ZIP: 10018 FORMER COMPANY: FORMER CONFORMED NAME: CANDIES INC DATE OF NAME CHANGE: 19930604 FORMER COMPANY: FORMER CONFORMED NAME: MILLFELD TRADING CO INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence

May 17, 2016

Via Edgar

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn.:

Craig Arakawa

Accounting Branch Chief

Re:

Iconix Brand Group, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2015

Filed March 30, 2016

Amendment No. 1 to form 10-K for the Year Ended December 31, 2015

Filed April 4, 2016

File No. 001-10593

Ladies and Gentlemen:

We are in receipt of the comments of the Securities and Exchange Commission (the “Commission”) to the Form 10-K of Iconix Brand Group, Inc. (the “Company”), filed March 30, 2016 and Amendment No. 1 to the form 10-K filed April 4, 2016, by letter dated May 3, 2016. As mentioned in a voicemail to Craig Arakawa of the Commission’s Staff, the Company needs additional time to prepare its response. The Company anticipates that its response will be filed on or before May 20, 2016.

Please do not hesitate to contact me at (212) 819-2069 with any questions or further comments.

Very truly yours,

/s/ David K. Jones

David K. Jones

Chief Financial Officer

LOGO

GRAPHIC 2 g195571g71r41.jpg GRAPHIC begin 644 g195571g71r41.jpg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end