<SEC-DOCUMENT>0001654954-24-009140.txt : 20240820
<SEC-HEADER>0001654954-24-009140.hdr.sgml : 20240820
<ACCEPTANCE-DATETIME>20240719111535
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-24-009140
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240719

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LAKELAND INDUSTRIES INC
		CENTRAL INDEX KEY:			0000798081
		STANDARD INDUSTRIAL CLASSIFICATION:	ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				133115216
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1525 PERIMETER PARKWAY, SUITE 325
		CITY:			HUNTSVILLE
		STATE:			AL
		ZIP:			35806
		BUSINESS PHONE:		800-645-9291

	MAIL ADDRESS:	
		STREET 1:		1525 PERIMETER PARKWAY, SUITE 325
		CITY:			HUNTSVILLE
		STATE:			AL
		ZIP:			35806
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>lake_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <table style="border-spacing:0;font-size:10pt;text-align:left;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-TOP: #000000 0px solid; BORDER-RIGHT: #000000 0px solid; BORDER-BOTTOM: #000000 0px solid; BORDER-LEFT: #000000 0px solid;width:6%;vertical-align:top; background-color:#009d50;"> <p style="margin:0px">&nbsp;</p> <p style="margin:0px">Protect</p> <p style="margin:0px">Your</p> <p style="margin:0px">People&#174;</p> <p style="margin:0px">&nbsp;</p></td> <td style="width:2%;"> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px"><img src="lake_correspimg1.jpg"></p></td> <td style="width:20%;"> <p style="margin:0px"><font style="color:#009d50"><strong>PPE for Industry</strong></font></p> <p style="margin:0px"><font style="color:#009d50"><strong>Fire and </strong></font></p> <p style="margin:0px"><font style="color:#009d50"><strong>Critical Health Environments</strong></font></p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">July 19, 2024</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong><u id="del_udc46d6e0-b0f4-4607-8e66-84e533ffac10">VIA EDGAR</u></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">United States Securities and Exchange Commission</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Division of Corporation Finance</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">100 F Street, N.E.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Washington, DC 20549</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Attention:&nbsp; Aja Eiden</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <table style="border-spacing:0;text-align:justify;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="width:4%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Re: </strong></p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Lakeland Industries, Inc.</strong></p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px;text-indent:30px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Registration Statement on Form S-3 (File No. 333-280783)</strong></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Request for Acceleration of Effectiveness</strong></p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Dear Ms. Eiden:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">Pursuant to the provisions of Rule&nbsp;461 under the Securities Act of 1933, as amended, Lakeland Industries, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement (the &#8220;Registration Statement&#8221;) so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on Tuesday July 23, 2024, or as soon as practicable thereafter.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">Please contact Lori B. Metrock of Maynard Nexsen PC, at (205) 254-1864, as soon as practicable following the Registration Statement being declared effective or if you have any questions concerning this matter.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td>&nbsp;</td> <td colspan="2"> <p style="margin:0px">Very truly yours,</p></td> <td></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td colspan="2"> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td colspan="2"> <p style="margin:0px">LAKELAND INDUSTRIES, INC.</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="width:50%;">&nbsp;</td> <td style="width:5%;">&nbsp;</td> <td style="width:35%;">&nbsp;</td> <td style="width:10%;">&nbsp;</td></tr> <tr style="height:15px"> <td></td> <td>By:</td> <td style="BORDER-BOTTOM: black 1px solid;">/s/ Roger D. Shannon</td> <td></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">Name:</p></td> <td>Roger D. Shannon</td> <td>&nbsp;</td></tr> <tr style="height:15px"> <td>&nbsp;</td> <td> <p style="margin:0px">Title:</p></td> <td>Chief Financial Officer</td> <td>&nbsp;</td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <table style="border-spacing:0;font-size:10pt;text-align:left;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-TOP: #000000 0px solid; BORDER-RIGHT: #000000 0px solid; BORDER-BOTTOM: #000000 0px solid; BORDER-LEFT: #000000 0px solid;width:6%; background-color:#009d50;"> <p style="margin:0px">&nbsp;</p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px">&nbsp;</p></td> <td style="width:2%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:20%;"> <p style="margin:0px">Lakeland Industries, Inc</p> <p style="margin:0px">1525 Perimeter Parkway, Ste 325</p> <p style="margin:0px">Huntsville, AL 35806</p></td> <td style="width:1%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:20%;"> <p style="margin:0px">256-350-3873</p> <p style="margin:0px">800-645-9291</p> <p style="margin:0px">Fax: 256-350-3873</p></td> <td> <p style="margin:0px"><u><font style="color:#009d50">info@lakeland.com</font></u></p> <p style="margin:0px"><font style="color:#009d50">www.lakeland.com</font></p> <p style="margin:0px">&nbsp;</p></td></tr></table><body>
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