NAKED BRAND GROUP LIMITED
c/o Bendon Limited
8 Airpark Drive
Airport Oaks
Auckland 2022, New Zealand
October 22, 2020
VIA EDGAR
Mr. Geoff Kruczek
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Naked Brand Group Limited | |
| Registration Statement on Form F-3 | ||
| Filed October 15, 2020 | ||
| File No. 333-249490 |
Dear Mr. Kruczek:
Naked Brand Group Limited 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 9:00 a.m., Monday, October 26, 2020, or as soon thereafter as practicable.
| Very truly yours, | ||
| NAKED BRAND GROUP LIMITED | ||
| By: | /s/ Justin Davis-Rice | |
| Name: | Justin Davis-Rice | |
| Title: | Executive Chairman | |
