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<SEC-DOCUMENT>0000950123-10-088487.txt : 20101203
<SEC-HEADER>0000950123-10-088487.hdr.sgml : 20101203
<ACCEPTANCE-DATETIME>20100923160330
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-088487
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100923

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			G III APPAREL GROUP LTD /DE/
		CENTRAL INDEX KEY:			0000821002
		STANDARD INDUSTRIAL CLASSIFICATION:	APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
		IRS NUMBER:				411590959
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		512 SEVENTH AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018
		BUSINESS PHONE:		2126298830

	MAIL ADDRESS:	
		STREET 1:		512 SEVENTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ANTE CORP
		DATE OF NAME CHANGE:	19891120
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">September&nbsp;23, 2010
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>VIA EDGAR</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;John Reynolds<BR>
Assistant Director<BR>
United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C., 20549

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RE:</TD>
    <TD>&nbsp;</TD>
    <TD><B>G-III Apparel Group, Ltd.</B><br>
<B>Form&nbsp;10-K Fiscal year Ended January&nbsp;31, 2010</B><br>
<B>Filed April&nbsp;15, 2010;</B><br>
<B>DEF14A for Annual Meeting June&nbsp;8, 2010</B><br>
<B>Filed May&nbsp;3, 2010</B><br>
<B>File No.&nbsp;0-18183</B></TD>
</TR>
</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;Reynolds:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This letter is in response to the comments of the staff (the &#147;Staff&#148;) of the U.S. Securities
and Exchange Commission (the &#147;Commission&#148;) set forth in its letter dated September&nbsp;10, 2010
concerning the above-referenced filings of G-III Apparel Group, Ltd. (the &#147;Company&#148;). For the
convenience of the Staff, we have repeated each of the Staff&#146;s comments immediately above our
response to the corresponding comment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Form&nbsp;10-K for Fiscal Year Ended January&nbsp;31, 2010</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Exhibits to Form&nbsp;10-K</B></U>

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>We note that exhibits 10.2, 10.</I></B><B><I>4(b)</I></B><B><I>, 10.</I></B><B><I>5(b)</I></B><B><I>, 10.</I></B><B><I>5(c)</I></B><B><I>, 10.</I></B><B><I>5(d)</I></B><B><I>, 10.6, 10.</I></B><B><I>11(a)</I></B><B><I>,
and 10.16 to the </I></B><B><I>Form 10-K</I></B><B><I> do not have some or all of the schedules, attachments or
exhibits as listed in the exhibit itself. In your next periodic report, please file
these exhibits in their entirety as required by Item&nbsp;</I></B><B><I>601(b)(10)</I></B><B><I> of Regulation&nbsp;S-K or
advise.</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Response</U>:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company confirms that it will file a complete copy of each of the exhibits referred to in
the Staff&#146;s comment, including any schedules, attachments or exhibits listed in the exhibit, in its
upcoming Quarterly Report on Form 10-Q for the quarter ending October&nbsp;31, 2010. Please note that
exhibit 10.11(a) is an amendment to an employment agreement. Thus, the reference in that exhibit to
&#147;Exhibit&nbsp;A&#148; is actually a reference to the exhibit in the employment agreement filed as exhibit
10.11. Accordingly, we will file a complete copy of exhibit 10.11 that contains the &#147;Exhibit&nbsp;A&#148;
referred to in exhibit 10.11(a).
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>DEF14A for Annual Meeting June&nbsp;8, 2010</B></U>
</DIV>





<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
September&nbsp;23, 2010<BR>
Page 2 of 4

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Leadership Structure of the Board, page 8</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>We note that Mr.&nbsp;Goldfarb serves as both Chairman of the Board and Chief
Executive Officer. In future filings, please disclose whether the company has a lead
independent director and what specific role the lead independent director plays in the
leadership of the board, as required by </I></B><B><I>Item 407(h)</I></B><B><I> of Regulation&nbsp;S-K.</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Response</U>:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company supplementally advises the Staff that it does not currently have a lead
independent director. In future filings, the Company will disclose whether it has a lead
independent director and, if so, what specific role the lead independent director plays in the
leadership of the board of directors.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Summary Compensation Table, page 15</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>We note that footnotes three and four to the summary compensation table refer
to the supplemental executive retirement plan and the employment agreement refers to a
supplemental pension trust. In future filings, please provide the disclosure required
by </I></B><B><I>Item 402(h)</I></B><B><I> of Regulation&nbsp;S-K with respect to the company&#146;s pension benefits.</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Response</U>:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Instruction 1 to Item 402(h) of Regulation&nbsp;S-K, Item 402(h) &#147;applies to each plan
that provides for specified retirement payments and benefits, or payments and benefits that will be
provided primarily following retirement, including but not limited to tax-qualified defined benefit
plans and supplemental executive retirement plans, <I>but excluding </I>tax-qualified defined contribution
plans and <I>nonqualified defined contribution plans</I>.&#148; The &#147;supplemental executive retirement plan
account&#148; referred to in footnotes (3), (4), (5)&nbsp;and (6)&nbsp;to the summary compensation table, which is
the same as the supplemental pension trust referred to in the employment agreement, is a
nonqualified defined contribution plan. Accordingly, the Company does not believe that this account
is subject to the disclosure provisions of Item&nbsp;402(h). The Company advises the Staff that it has
disclosed the information required by Item 402(i) of Regulation&nbsp;S-K, which applies to nonqualified
defined contribution plans, with respect to this account on page 23 of the Proxy Statement under
the heading &#147;NONQUALIFIED DEFERRED COMPENSATION.&#148;
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>4.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>We note that you have not included any disclosure in response to </I></B><B><I>Item 402(s)</I></B><B><I> of
Regulation&nbsp;S-K. Please advise us of the basis for your conclusion that disclosure is
not necessary and describe the process you undertook to reach that conclusion.</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Response</U>:
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
September&nbsp;23, 2010<BR>
Page 3 of 4

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company advises the Staff that it believes that its compensation policies and practices
for its employees, including its executive officers, do not create risks that are reasonably likely
to have a material adverse effect on the Company. As part of its analysis, the Company considered
its compensation philosophies and goals and reviewed the different types of compensation for both
executives and employees generally and whether the components of the Company&#146;s compensation program
could materially adversely affect risk taking by employees. In addition to base salary, many
employees, including the executive officers, may receive an annual bonus. For most employees, as
well as three of our named executive officers, bonuses are discretionary. The bonuses for our other
two named executive officers are based on contracts approved by our stockholders that provide for
bonuses based on overall corporate results. While some of our employees receive a portion of their
bonus based on divisional results, no division of the Company carries a significant portion of our
risk profile, has compensation structured differently than other divisions, is significantly more
profitable or has compensation expense that is a significant percentage of the division&#146;s revenues.
The compensation policies and practices of our divisions are consistent throughout the Company and
do not vary from the overall risk and reward structure of the Company. The Company also noted that
its outstanding equity incentive awards provide for the vesting of benefits over several years.
Based on this assessment, management concluded that the risks arising from the Company&#146;s
compensation policies and practices are not reasonably likely to have a material adverse effect on
the Company and, accordingly, determined that no disclosure was required in response to Item 402(s)
of Regulation&nbsp;S-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, the Company hereby acknowledges that:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure in the
filings;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Staff comments or changes to disclosure in response to Staff comments do not foreclose
the Commission from taking any action with respect to the filings; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert Staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If you have any questions or require further information with respect to the foregoing, please
do not hesitate to call me at (212)&nbsp;403-0654 or Neil Gold of Fulbright &#038; Jaworski L.L.P. at (212)
318-3022.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">Sincerely,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">/s/ Neal S. Nackman<BR>
Neal Nackman<BR>
Chief Financial Officer

</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
September&nbsp;23, 2010<BR>
Page 4 of 4

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Janice McGuirk, Securities and Exchange Commission<br>
Pam Howell, Securities and Exchange Commission<br>
Neil Gold, Fulbright &#038; Jaworski L.L.P.</TD>
</TR>
</TABLE>
</DIV>


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</DIV>



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