<SEC-DOCUMENT>0001571049-14-000973.txt : 20150505
<SEC-HEADER>0001571049-14-000973.hdr.sgml : 20150505
<ACCEPTANCE-DATETIME>20140328144534
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001571049-14-000973
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140328

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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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA CONFIDENTIAL TREATMENT REQUEST</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Confidential Treatment for Supplemental Materials</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">requested by G-III Apparel Group, Ltd. pursuant
to Rule 83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page G-III-1</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Supplemental Materials referred to in this letter have been
omitted from the version filed on EDGAR. Confidential Treatment for the Supplemental Materials has been requested pursuant to Rule
83 of the Securities and Exchange Commission (&ldquo;SEC&rdquo;). The Supplemental Materials have been submitted to the SEC in
a separate document.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="logo.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">March 28, 2014</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VIA EDGAR AND FEDERAL EXPRESS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporate Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention: Tia L. Jenkins, Senior Assistant Chief Accountant</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 95%; border-collapse: collapse; margin-left: 0.25in">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 93%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>G III Apparel Group, Ltd.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Form 10-K for the Fiscal Year Ended January 31, 2013</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Filed April 12, 2013</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>File No. 000-18183</B></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Set forth below are
the responses of G III Apparel Group, Ltd. (the &ldquo;<B>Company</B>,&rdquo; &ldquo;<B>we</B>&rdquo; or &ldquo;<B>our</B>&rdquo;)
to the comments of the staff (the &ldquo;<B>Staff</B>&rdquo;) of the U.S. Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;),
contained in the Staff&rsquo;s letter dated March 5, 2014, in connection with the Company&rsquo;s Form 10-K for the fiscal year
ended January 31, 2013, filed with the Commission on April 12, 2013. It should be read in conjunction with our letter dated February
24, 2014 responding to the Staff&rsquo;s comment letter dated January 28, 2014. For convenience of reference, we have recited the
Staff&rsquo;s comments in bold face type and have followed each comment with the Company&rsquo;s response.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Confidential Treatment for Supplemental Materials</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">requested by G-III Apparel Group, Ltd. pursuant
to Rule 83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page G-III-2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Form 10-K for the Fiscal Year Ended January 31, 2013</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Notes to Consolidated Financial Statements, page F-8</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Note D &ndash; Acquisitions and Intangibles, page F-13</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>We note in your response to our prior comment 1 that within your non-licensed products segment
you aggregate Vilebrequin with the other non-licensed product lines for purposes of goodwill impairment testing. Please tell us
whether Vilebrequin constitutes a reporting unit and provide us with your supporting analysis under FASB ASC 350-20-35-34, including
an identification of the non-licensed products segment managers (e.g. position titles) and a discussion of the discrete financial
information that is available to and reviewed by the segment manager(s). If you have concluded that Vilebrequin does constitute
a reporting unit for goodwill impairment testing, a) provide us with an analysis supporting your conclusion that Vilebrequin satisfies
the criteria for aggregation with the other non-licensed product reporting units, including an analysis of both the quantitative
economic similarities and the qualitative similarities listed under FASB ASC 280-10-50-11, and b) tell us how the goodwill generated
from the Vilebrequin acquisition is assigned to reporting units within the non-licensed products segment for the purposes of impairment
testing and provide an analysis for your conclusion pursuant to FASB ASC 350-20-35-41 through 35-44. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><U>Response</U>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We would like to thank the Staff
for the time and the attention devoted to the Company&rsquo;s determination of the reporting units for goodwill allocation and
impairment testing purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We would like to clarify the
answers provided to the Staff in our letter dated February 24, 2014, in that we have four reporting units and that Vilebrequin
constitutes a separate reporting unit for goodwill impairment testing purposes within the non-licensed product operating segment.
Vilebrequin meets the criteria of a component as defined by ASC 350-20-35-34. It constitutes a business, as the product line is
engaged in designing, manufacturing and marketing high-end swimwear and resort wear. Discrete financial information for Vilebrequin
is available and consists of a balance sheet, a statement of income and various other key performance indicators, such as the number
of transactions and the average amount spent per transaction. This information is reviewed by Vilebrequin&rsquo;s president on
a monthly basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">For our fiscal years ended January
31, 2013 and 2014, in accordance with <I>ASC 350 &ndash; Goodwill and other,</I> we tested for impairment the carrying value of
goodwill recorded in</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Confidential Treatment for Supplemental Materials</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">requested by G-III Apparel Group, Ltd. pursuant
to Rule 83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page G-III-3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">connection with Vilebrequin&rsquo;s
acquisition against its fair value, which is, according to <I>ASC 820 &mdash; Fair Value Measurement</I>, &ldquo;the price that
would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date.&rdquo; This fair value was assessed based on Vilebrequin&rsquo;s forecasted financial performance at the end of
the reporting period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Note K &ndash; Segments, page F-22</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>We note your response to our prior comment 2. Please tell us all the various forms of discrete
financial information that are reviewed by your Chief Operating Decision Maker at levels below your three current operating segments,
regardless of whether that information is used for the purpose of making decisions about allocating resources and assessing performance.
In connection with your response, please provide us with your most recent reporting package provided to your Chief Operating Decision
Maker.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><U>Response</U>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Our Chief Operating Decision
Maker (&ldquo;CODM&rdquo;) receives monthly financial information in a reporting package. The reporting package summarizes financial
activity for the most recent month ended (month-to-date) and the period covering the beginning of our fiscal year to the period
ended (year-to-date). The information included in this reporting package is presented in various forms (e.g. balance sheet, income
statement, gross profit statement, operating profit statement, selling, general and administrative expense statement), which are
formatted for the sections discussed below. The information is supplemented by two attachments, which contain detailed statements
of operations for each product line on a month-to-date and year-to-date basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The reporting package itself
is approximately 70 pages and each of the two supplemental attachments is also approximately 70 pages. The quantity and various
levels of information provided is required because the reporting package is prepared and distributed, not only to the CODM, but
also to other executives such as the Chief Financial Officer (&ldquo;CFO&rdquo;), Chief Operating Officer and the Company&rsquo;s
Vice Chairman, as well as the head of each Group, as defined below. We believe that it is important to understand that the CODM
only uses part of the information that is provided to him. The order in which the information is presented in the reporting package
is not indicative of the importance of the document in the eyes of the CODM, but rather has arisen as a result</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Confidential Treatment for Supplemental Materials</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">requested by G-III Apparel Group, Ltd. pursuant
to Rule 83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page G-III-4</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">of the CFO&rsquo;s review, which
generally begins with the month-to-date financial information and then continues with the year-to-date financial information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The information in the reporting
package is organized around various sections. We have 5 sections in our reporting package: Consolidated, Segment, Group, Corporate
Entity and Other. Each section is relevant to a specific user of the reporting package.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The &ldquo;Consolidated&rdquo;
section consists of balance sheets, income statements and selling, general and administrative details presented at the consolidated
level. This section offers an overall view of the Company&rsquo;s performance and provides comparative information with prior periods
and forecasted results. This information is intended to be used by the CODM.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The &ldquo;Segment&rdquo; section
consists of financial information grouped in accordance with our operating segment structure identified under <I>ASC 280 &ndash;
Segment reporting</I>. In some instances, the information with respect to our licensed and non-licensed products segments is combined
under a wholesale grouping. We believe that presenting wholesale information on a combined basis, in addition to the separate segment
presentation, is consistent with the fact that the licensed and non-licensed products operating segments are highly integrated.
The segment information is mostly used by our CODM, except for the gross profit and operating profit schedules (pages 22, 24, 26
and 28) which are used by both the CODM and the group managers. For these schedules, the CODM focuses more on the data aggregated
by segment whereas the group managers review these schedules at a more detailed level.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The &ldquo;Group&rdquo; section
consists of information presented at the group level. The notion of group is mostly linked to the Company&rsquo;s growth, as a
new group was often created as a result of an acquisition or the addition of new major licenses. G-III Apparel is subdivided into
eight groups: G-III Core, Marvin Richards/Calvin Klein, Winlit, Jessica Howard, Andrew Marc, Kensie, Wilsons and Vilebrequin. Groups
are composed of one or more product lines. The information provided by the &ldquo;Group&rdquo; section is mainly used by the group
managers, all of whom do not report directly to the CODM.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The &ldquo;Corporate Entity&rdquo;
section of the reporting package is primarily used by the finance department and presents consolidating financial information by
legal entity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The &ldquo;Other&rdquo; section
consists of information that is provided for clarification purposes. For instance, the detailed retail business schedules (pages
6 and 15) are provided to give an indication of the relative materiality of the retail joint venture compared to the entire</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Confidential Treatment for Supplemental Materials</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">requested by G-III Apparel Group, Ltd. pursuant
to Rule 83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page G-III-5</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">retail segment. Some of the &ldquo;Other&rdquo;
information provided is not intended to remain indefinitely in the reporting package. For example, the separate information provided
for Vilebrequin (pages 7 and 16) is presented to give an indication of the key drivers of the contingent purchase price to be paid
in connection with the acquisition of Vilebrequin. Finally the &ldquo;Other&rdquo; section includes a schedule describing whether
the Company is compliant with the debt covenant ratios contractually defined in our loan agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We understand that the Staff
may question our segment reporting structure given the amount of information given to the CODM. We believe that the reporting package
is merely a tool used by the CODM in his review process and the focus should be set on how the CODM makes decisions to allocate
resources. The Company&rsquo;s historical growth strongly evidences that the recent allocation of resources were made around our
three reporting segments. In 2005, the acquisition Marvin Richards reinforced our portfolio of licensed products. In 2008, the
acquisition of Andrew Marc added a strong proprietary brand to our non-licensed segment. Our acquisition of Vilebrequin in 2012
further expanded our brand ownership. In 2008, the acquisition of Wilsons added a retail component to our business, which resulted
in the addition of a retail operations segment to our prior licensed and non-licensed products segments. The retail operations
segment was further complemented with the acquisition of G.H. Bass in 2013. Our segment reporting structure is consistent with
the overall objective of <I>ASC 280 &ndash; Segment reporting, </I>which is to allow the financial statements user to read the
financial statements through the eyes of a company&rsquo;s decision maker.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s
request for a copy of the most recent reporting package provided to the CODM, we are supplementally providing to the Staff, via
Federal Express under separate cover, hardcopies of the materials that comprise the December 2013 monthly reporting package provided
to the CODM on January 21, 2014 (collectively, the &ldquo;Supplemental Materials&rdquo;). The Supplemental Materials are not publicly
disclosed. We believe that the return of the Supplemental Materials to the Company is consistent with the protection of investors
and with one or more exemptions from the Freedom of Information Act (5 U.S.C. &sect; 552) (&ldquo;FOIA&rdquo;) in that disclosure
of the Supplemental Materials would constitute disclosure of confidential commercial or financial information that would likely
cause substantial competitive harm to the competitive position of the Company. We therefore request that the Supplemental Materials
be returned to the undersigned in accordance with Rule 12b-4 of the Securities Exchange Act of 1934, as amended, following the
completion of the Staff&rsquo;s review.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We also request confidential
treatment of the Supplemental Materials in accordance with 17 C.F.R. &sect;200.83 for the reasons described in the preceding paragraph.
A copy of this</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Confidential Treatment for Supplemental Materials</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">requested by G-III Apparel Group, Ltd. pursuant
to Rule 83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page G-III-6</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">request, but not the Supplemental
Materials, is also being delivered to the Commission&rsquo;s FOIA Office. Any questions or notifications with respect to the FOIA
confidential treatment request should be directed to Neal S. Nackman, Chief Financial Officer, at G-III Apparel Group, Ltd., 512
Seventh Avenue, New York, New York 10018, telephone (212) 403-0654.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company confirms that:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 57pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">the Company is responsible for the adequacy and accuracy of the disclosure
in the filing;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 57pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Staff comments or changes to disclosure in response to Staff comments
do not foreclose the Commission from taking any action with respect to the filing; and </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 57pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">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.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">If any member of the Staff has questions
regarding the foregoing, please do not hesitate to call or e-mail Neal S. Nackman at (212) 403-0654 or nealn@g-iii.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Very truly yours,</FONT></TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Neal S. Nackman</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Neal S. Nackman </FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Financial Officer </FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 6%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">cc:</FONT></TD>
    <TD STYLE="width: 94%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">SEC FOIA Office (without Supplemental Materials)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">James Giugliano, Securities and Exchange Commission</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Angela Halac, Securities and Exchange Commission</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Neil Gold, Esq., Fulbright &amp; Jaworski LLP</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Manuel G. Rivera, Esq., Fulbright &amp; Jaworski LLP</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="margin: 0"></P>

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