October 25, 2017
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn.: Craig Arakawa
Accounting Branch Chief
| Re: | Iconix Brand Group, Inc. (the “Company”, “Iconix”, “we”, “us” or “our”) |
| Form10-K for the Fiscal Year Ended December 31, 2016 |
| Filed March 15, 2017 |
| FileNo. 001-10593 |
Ladies and Gentlemen:
We are in receipt of the comments of the Securities and Exchange Commission, dated October 20, 2017, to the Form10-K of Iconix, filed March 15, 2017. As the Company is currently in the midst of its quarterly close process for the third fiscal quarter of 2017, we will need additional time to prepare its response. We anticipate that the Company’s response will be filed on or before November 22, 2017.
Please do not hesitate to contact me at (212)819-2069 with any questions or further comments.
| Very truly yours, |
| /s/ David K. Jones |
| David K. Jones |
| Chief Financial Officer |
