FULBRIGHT & JAWORSKI L.L.P. A Registered Limited Liability Partnership 666 Fifth Avenue, 31st Floor New York, New York 10103-3198 www.fulbright.com MGRIVERA@FULBRIGHT.COM TELEPHONE: (212) 318-3000 DIRECT DIAL: (212) 318-3296 FACSIMILE: (212) 318-3400 January 4, 2007 VIA EDGAR Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington, D.C. 20549 Re: G-III Apparel Group, Ltd. Registration Statement on Form S-3 ---------------------------------- Ladies and Gentlemen: On behalf of our client, G-III Apparel Group, Ltd., a Delaware corporation (the "Company"), attached is the Company's Registration Statement on Form S-3, filed in connection with a proposed public offering of common stock, par value $0.01 per share, of the Company, by the Company and a group of selling stockholders. The required filing fee has been paid by wire transfer to the Securities and Exchange Commission's account at Mellon Bank. If you have any questions or need any further assistance in connection with this filing, please call Neil Gold at (212) 318-3022 or the undersigned at (212) 318-3296. Very truly yours, /s/ Manuel G.R. Rivera Manuel G.R. Rivera MGRR/af Attachments cc: Neal Nackman Neil Gold, Esq.
G-III Apparel (GIII) S-3Shelf registration
Filed: 4 Jan 07, 12:00am