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                              September 21, 2021

       Kosta N. Kartsotis
       Chief Executive Officer
       Fossil Group, Inc.
       901 S. Central Expressway
       Richardson, TX 75080

                                                        Re: Fossil Group, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed September 7,
2021
                                                            File No. 333-259352

       Dear Mr. Kartsotis:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form S-3 filed September 7, 2021

       Cover page

   1.                                                   Please describe the
recent price volatility in your stock and briefly disclose any known
                                                        risks of investing in
your securities under these circumstances. For additional guidance,
                                                        please see the Division
of Corporation Finance's February 8, 2021 guidance "Sample
                                                        Letter to Companies
Regarding Securities Offerings During Times of Extreme Price
                                                        Volatility."
   2.                                                   Please add, for
comparison purposes, disclosure of the market price of your common stock
                                                        prior to the recent
market price volatility in your stock.
   3.                                                   Please describe any
recent change in your financial condition or results of operations, such
                                                        as your earnings,
revenues or other measure of company value that is consistent with the
 Kosta N. Kartsotis
Fossil Group, Inc.
September 21, 2021
Page 2
      recent change in your stock price. If no such change to your financial
condition or results
      of operations exist, disclose that fact.
Risk Factors, page 1

4.    Please include a risk factor addressing the recent extreme volatility in
your stock price.
      Your disclosure should include intra-day stock price range information
and should cover a
      period of time sufficient to demonstrate the recent price volatility and
should address the
      impact on investors. Your disclosure should also address the potential
for rapid and
      substantial decreases in your stock price, including decreases unrelated
to your operating
      performance or prospects. To the extent recent increases in your stock
price are
      significantly inconsistent with improvements in actual or expected
operating performance,
      financial condition or other indicators of value, discuss the
inconsistencies and where
      relevant quantify them. If you lack information to do so, explain why.
5.    Please include a risk factor addressing the effects of a potential
short squeeze    due to a
      sudden increase in demand for your stock. Among other things, your
disclosure should
      describe what typically happens following a short squeeze and address the
impact on
      investors that purchase shares during this time.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Christine Westbrook at 202-551-5019 or Celeste Murphy at
202-551-3257
with any questions.



                                                             Sincerely,
FirstName LastNameKosta N. Kartsotis
                                                             Division of
Corporation Finance
Comapany NameFossil Group, Inc.
                                                             Office of Life
Sciences
September 21, 2021 Page 2
cc:       Garrett DeVries, Esq.
FirstName LastName