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<SEC-DOCUMENT>0000914317-08-001987.txt : 20080801
<SEC-HEADER>0000914317-08-001987.hdr.sgml : 20080801
<ACCEPTANCE-DATETIME>20080801080627
ACCESSION NUMBER:		0000914317-08-001987
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080723
ITEM INFORMATION:		Other Events
FILED AS OF DATE:		20080801
DATE AS OF CHANGE:		20080801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LAKELAND INDUSTRIES INC
		CENTRAL INDEX KEY:			0000798081
		STANDARD INDUSTRIAL CLASSIFICATION:	ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
		IRS NUMBER:				133115216
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15535
		FILM NUMBER:		08983278

	BUSINESS ADDRESS:	
		STREET 1:		701-7 KOEHLER AVENUE
		CITY:			RONKONKOMA
		STATE:			NY
		ZIP:			11779
		BUSINESS PHONE:		6319819700

	MAIL ADDRESS:	
		STREET 1:		701- 7 KOEHLER AVENUE
		CITY:			RONKONKOMA
		STATE:			NY
		ZIP:			11779
</SEC-HEADER>
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<TYPE>8-K
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STATES</font></div>
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2008</font></div>
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8.01 &#8211; Other Events.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>On July 23, 2008, Lakeland Industries,
Inc. (the &#8220;Company&#8221;) reached a settlement with the Internal Revenue Service (the
&#8220;IRS&#8221;) regarding its examination of the Company&#8217;s Federal Income Tax returns for
taxable years ending January 31, 2003, 2004 and 2005.&#160;&#160;As previously
disclosed in the Company&#8217;s Form 10-K for the year ending January 31, 2008, the
IRS audit related to deductions taken by the Company for charitable
contributions of its stock in trade and one other issue which would result in a
timing difference.</font></div>
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$282,000 pursuant to Financial Accounting Standards Board Interpretation No. 48
(FIN 48) for this tax liability.&#160; The Company agreed with the IRS to settle
the audit for the amount of $91,000,&#160;which includes interest of
$24,000.&#160;The impact of this settlement results in an additional state tax
liability of $12,000, which includes interest of $3,000.&#160; The settlement
also resulted in the Company recording a deferred tax asset of
$28,000.&#160;&#160;Accordingly, the Company will report&#160;a reduction in
income&#160;tax expense of $207,000 for this transaction in its second quarter
report for July 31, 2008.</font></div>
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to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</font></div>
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      INDUSTRIES, INC.</font></div>
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      August 1, 2008</font></div>
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      Christopher J. Ryan</font></div>
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      </font></td>
            <td align="left" valign="top" width="32%">
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