<SEC-DOCUMENT>0000892712-16-002053-index.html : 20170201
<SEC-HEADER>0000892712-16-002053.hdr.sgml : 20170201
<ACCEPTANCE-DATETIME>20161222115217
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000892712-16-002053
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20161222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DULUTH HOLDINGS INC.
		CENTRAL INDEX KEY:			0001649744
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-APPAREL & ACCESSORY STORES [5600]
		IRS NUMBER:				391564801
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		170 COUNTRYSIDE DRIVE
		CITY:			BELLEVILLE
		STATE:			WI
		ZIP:			53508
		BUSINESS PHONE:		608 424-1544

	MAIL ADDRESS:	
		STREET 1:		170 COUNTRYSIDE DRIVE
		CITY:			BELLEVILLE
		STATE:			WI
		ZIP:			53508
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>dlthcorresp002.gif
<TEXT>
Document 2 - file: dlthcorresp002.gif

</DOCUMENT>
</SEC-DOCUMENT>