<SEC-DOCUMENT>0001571049-14-001299.txt : 20150505
<SEC-HEADER>0001571049-14-001299.hdr.sgml : 20150505
<ACCEPTANCE-DATETIME>20140425160546
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ACCESSION NUMBER:		0001571049-14-001299
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140425

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
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">G-III Apparel Group, Ltd.<BR>
512 Seventh Avenue<BR>
New York, NY 10018</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">April 25, 2014</P>

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

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

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

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

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

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

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

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

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<TD STYLE="width: 3%; text-align: right"><B>Re:</B></TD><TD STYLE="width: 1%"></TD><TD STYLE="text-align: justify; width: 91%"><B>G-III Apparel Group, Ltd.<BR>
 Form 10-K for the Fiscal Year Ended January 31, 2014<BR>
Filed March 31, 2014<BR>
Response dated March 28, 2014<BR>
File No. 000-18183</B></TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 58.5pt"><B>&nbsp;</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Per my discussion today with James Giugliano
of the staff (the &ldquo;<B>Staff</B>&rdquo;) of the U.S. Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;),
G-III Apparel Group, Ltd., a Delaware corporation (the &ldquo;<B>Company</B>&rdquo;), hereby requests a 10 business day extension,
until May 13, 2014, for its response to the comments contained in the Staff&rsquo;s letter dated April 15, 2014, in connection
with the Company&rsquo;s Form 10-K for the fiscal year ended January 31, 2014, filed with the Commission on March 31, 2014.</P>

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

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

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

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

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

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    <TD STYLE="width: 35%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Neal S. Nackman</FONT></TD>
    <TD STYLE="width: 65%">&nbsp;</TD></TR>
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    <TD STYLE="border-top: black 1pt solid; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Neal S. Nackman</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Financial Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

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

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<TD STYLE="width: 15pt; text-align: left">cc:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">James Giugliano, Securities and Exchange Commission<BR>
Angela Halac, Securities and Exchange Commission<BR>
Neil Gold, Esq., Fulbright &amp; Jaworski LLP<BR>
Manuel G. Rivera, Esq., Fulbright &amp; Jaworski
LLP
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