October 17, 2016
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Naked Brand Group Inc. | |
File No. 333-213965 | ||
Registration Statement on Form S-3 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, Naked Brand Group Inc., or the Company, requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-213965) be accelerated to 3 p.m. on Wednesday, October 19, 2016, or as soon thereafter as practicable.
Sincerely, | |||
NAKED BRAND GROUP INC. | |||
By: | /s/ Joel Primus | ||
Joel Primus | |||
President |