January 8, 2020

Jack Calandra
Executive Vice President, CFO and Treasurer
Tailored Brands, Inc.
6380 Rogerdale Road
Houston, TX 77072

       Re: Tailored Brands, Inc.
           Form 10-K for the Fiscal Year Ended February 2, 2019
           Filed March 29, 2019
           Form 10-Q for the Fiscal Quarter Ended November 2, 2019
           Filed December 12, 2019
           File No. 001-16097

Dear Mr. Calandra:

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to the comment, we may have additional
comments.

Form 10-Q for the Fiscal Quarter Ended November 2, 2019

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources
Cash Flow Activities
Operating activities, page 50

1.    You assert a portion of the $212.3 million decrease in cash provided by
operating
      activities in the current period was due to lower net earnings after
adjusting for non-cash
      items. However, net income after adjusting for non-cash items in the
statement of cash
      flows appears to have provided an increase to operating cash flows of
$68.2 million for
      the current period. Please clarify this difference for us.

      Additionally, please provide a more robust analysis of the $212.3 million
decrease so that
 Jack Calandra
Tailored Brands, Inc.
January 8, 2020
Page 2
         investors may have a more fulsome understanding. In so doing, discuss
underlying factors
         contributing to the fluctuation in each of accounts payable, accrued
expenses and other
         current liabilities caused by timing that you disclose as a reason for
the variance. Also, it
         appears the unfavorable changes in "other liabilities" and "other
assets" of $143.7 million
         and $27.4 million, respectively, reported on the statement of cash
flows may have
         contributed to the decrease but there is no mention of these in your
analysis. Refer to
         section IV.B.1 of SEC Release No. 33-8350 for guidance on clearly and
fully explaining
         changes in operating cash, and quantify all factors pursuant to
section 501.04 of the
         Staff's Codification of Financial Reporting. Please provide us with a
copy of your
         intended revised disclosure.
       In closing, 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.

       You may contact Robert Shapiro, Senior Staff Accountant, at (202)
551-3273 or Doug
Jones, Senior Staff Accountant, at (202) 551-3309 with any questions.



FirstName LastNameJack Calandra                                Sincerely,
Comapany NameTailored Brands, Inc.
                                                               Division of
Corporation Finance
January 8, 2020 Page 2                                         Office of Trade
& Services
FirstName LastName