Differential Brands Group Inc.
1231 South Gerhart Avenue
Commerce, California 90022
February 24, 2016
Via Edgar Transmission
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Blaise Rhodes
Rufus Decker
Re: Differential Brands Group Inc.
Form 8-K
Filed January 29, 2016
File No. 000-18926
Dear Mr. Rhodes:
This letter is in response to the comment letter, dated February 4, 2016, from the staff (the “Staff”) of the Securities and Exchange Commission concerning Differential Brands Group Inc.’s (the “Company”) Current Report on Form 8-K filed on January 29, 2016. As discussed with the Staff on February 24, 2016, the comment letter was not received by the Company until February 23, 2016. Therefore, we respectfully request an extension until March 3, 2016 for the Company to respond to the Staff’s comment letter.
If you have any questions with respect to the foregoing, please do not hesitate to call me at (323) 588-5188 or Erica D. McGrady of Akin Gump Strauss Hauer & Feld LLP at (202) 887-4327.
| Very truly yours, |
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| /s/ Hamish Sandhu |
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| Hamish Sandhu |
| Chief Financial Officer |
cc: Erica D. McGrady, Esq.