March 10, 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 | ||
Amendment No. 1 to Form 10-K for the Fiscal Year Ended January 31, 2016 | ||
Filed February 17, 2017 | ||
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 March 2, 2017 (the “Comment Letter”) with respect to the referenced filing by Lakeland Industries, Inc. (the “Company”). The response set forth herein is numbered to correspond to the numerical paragraph in the Comment Letter.
Amendment No. 1 to Form 10-K for the Fiscal Year Ended January 31, 2016
Report of Independent Registered Public Accounting Firm
1. | We note that you amended your Form 10-K to only include the unqualified opinion of Mazars Auditores Independentes and to have Shanghai MAZARS Certified Public Accountants revise their reports to include the location where issued. Rule 12B-15 under the Securities Exchange Act of 1934 requires amendments filed to include the complete text of each Item as amended. Please amend your filing to include the entire text of Item 8, including your financial statements as of and for the fiscal years ended January 31, 2016 and January 31, 2015 with the correctly issued audit opinions, along with currently dated certifications and consents. |
1. | Response |
The Company is concurrently addressing this comment by filing an Amendment No. 2 on Form 10-K/A to its Annual Report on Form 10-K for the fiscal year ended January 31, 2016.
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 |