Naked Brand Group Limited
c/o Bendon Limited
Building 7C, Huntley Street
Alexandria
NSW 2015, Australia
August 1, 2018
VIA EDGAR
Mr. Michael Killoy
Division of Corporation Finance
Office of Beverages, Apparel and Mining
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | NakedBrand Group Limited |
| | RegistrationStatement on Form F-1 |
| | FileNo. 333-226192 |
Dear Mr. Killoy:
Naked Brand Group Limited (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Friday, August 3, 2018, or as soon thereafter as practicable.
| Very truly yours, |
| |
| NAKED BRAND GROUP LIMITED |
| | |
| By: | /s/ Justin Davis-Rice |
| Name: | Justin Davis-Rice |
| Title: | Chief Executive Officer |