February 17, 2017
Mr. Kevin J. Kuhar,
Accounting Branch Chief
Securities and Exchange Commission
Office of Electronics and Machinery
Washington, D.C. 20549
Re: | Lakeland Industries, Inc. |
Form 10-K for the Fiscal Year Ended January 31, 2016 | |
Filed April 21, 2016 | |
File No. 000-15535 |
Dear Mr. Kuhar:
The following is our response to the comment of the Securities and Exchange Commission (the “Commission”) set forth in your letter dated December 6, 2016 (the “Comment Letter”) with respect to the referenced filing by Lakeland Industries, Inc. (the “Company”). All responses set forth herein are numbered to correspond to the numerical paragraphs in the Comment Letter.
Form 10-K for the Fiscal Year Ended January 31, 2016
Item 8. Financial Statements and Supplementary Data
Report of Independent Registered Public Accounting Firm, page 36
1. | We note your response to comment 2, please provide the audited financial statements of Lakeland Brasil S.A. with the unqualified opinion when the audit is complete. |
1. | Response |
The Company worked with Mazars Auditores Independentes for an unqualified opinion on the financial statements of Lakeland Brasil S.A. as of and for the fiscal year ended January 31, 2015 and this opinion has been obtained. The Amendment to Form 10-K is being filed today to include this opinion. Please note that there were no changes to the consolidated financial statements of Lakeland Industries, Inc. and we did not include the financial statements of Lakeland Brazil S.A. in the Amendment as such is not required.
If you have any questions, or if we can be of assistance with respect to the foregoing, please do not hesitate to contact me at (256) 350-3873.
Very truly yours, | |
/s/ Teri W. Hunt | |
Teri W. Hunt | |
Chief Financial Officer |