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| American Apparel, Inc. 747 Warehouse Street Los Angeles, CA 90021 Tel: (213) 488-0226 www.americanapparel.net | ||
November 27, 2013
VIA EDGAR
Mr. John Reynolds
Assistant Director
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | American Apparel, Inc. Registration Statement on Form S-4 Filed August 21, 2013 File No. 333-190767 | |
Dear Mr. Reynolds:
American Apparel, Inc. has revised the Registration Statement to update its financial information and to reflect recent events as disclosed in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2013 (filed on November 14, 2013) and concurrently with this letter, is filing a Pre-Effective Amendment No. 2 to the Registration Statement.
Please contact me at (213) 488-0226 extension 1251 should you require further information.
| Very truly yours, | |
| AMERICAN APPAREL, INC. | |
| By: | /s/ Glenn Weinman |
| Name | Glenn Weinman |
| Title | Executive Vice President, General Counsel and Secretary |
| cc: | Dov Charney, Chairman and Chief Executive Officer |
| John Luttrell, Chief Financial Officer | |
| Michelle Gasaway, Skadden, Arps, Slate, Meagher & Flom LLP | |
| Pamela Howell, U.S. Securities & Exchange Commission | |
| Ruairi Regan, U.S. Securities & Exchange Commission | |