Naked Brand Group Limited
c/o Bendon Limited
Building 7C, Huntley Street
Alexandria
NSW 2015, Australia
April 16, 2019
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Naked Brand Group Limited | |
| Registration Statement on Form F-1 | ||
| File No. 333-230757 |
Ladies and Gentlemen:
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 on Form F-1 (File No. 333-230757) so that such Registration Statement will become effective as of 4:30 p.m., on Wednesday, April 17, 2019, 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 | |
