Vince Holding Corp.
500 5th Avenue-20th Floor
New York, New York 10110
September 17, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Vince Holding Corp. |
Registration Statement on Form S-3 |
File No. 333-259412 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Vince Holding Corp., respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on September 21, 2021, or as soon as practicable thereafter.
If you have any questions or require additional information, please contact Ben A. Stacke, Esq. of Faegre Drinker Biddle & Reath LLP at (612) 766-6836. Thank you for your assistance and cooperation in this matter.
| Very truly yours, | ||
| VINCE HOLDING CORP. | ||
| By: | /s/ Akiko Okuma | |
| Akiko Okuma | ||
| Senior Vice President, General Counsel & Secretary | ||
| cc: | David Stefko, Executive Vice President, Chief Financial Officer, Vince Holding Corp. |
Ben A. Stacke, Esq., Faegre Drinker Biddle & Reath LLP |
Brandon Bortner, Esq., Paul Hastings LLP |
