# EDGAR Filing Document

**Accession Number:** 0001101396
**File Stem:** 0001140361-23-001732
**Filing Date:** 2023-1
**Character Count:** 2134
**Document Hash:** d07268b8614fd4513d0c3bdd9f11d44e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-001732.hdr.sgml**: 20230216

**ACCESSION NUMBER**: 0001140361-23-001732

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230117

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DELTA APPAREL, INC
- **CENTRAL INDEX KEY:** 0001101396
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-APPAREL, PIECE GOODS & NOTIONS [5130]
- **IRS NUMBER:** 582508794
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2750 PREMIER PKWY.
- **STREET 2:** SUITE 100
- **CITY:** DULUTH
- **STATE:** GA
- **ZIP:** 30097
- **BUSINESS PHONE:** 678-775-6900

**MAIL ADDRESS:**
- **STREET 1:** 2750 PREMIER PKWY.
- **STREET 2:** SUITE 100
- **CITY:** DULUTH
- **STATE:** GA
- **ZIP:** 30097

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DELTA APPAREL INC
- **DATE OF NAME CHANGE:** 19991221

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![](image00001.jpg)

January 17, 2023

#### VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **Delta Apparel, Inc.** |

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#### Registration Statement on Form S-3

#### Filed December 20, 2022

#### File No. 333-268911

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Delta Apparel, Inc., a Georgia corporation, hereby requests that the Securities and Exchange Commission accelerate the effective date of its Registration Statement on Form S-3 (File No. 333-268911) (the "Registration Statement") and declare the Registration Statement effective as of January 19, 2023 at 5:00 P.M., or as soon thereafter as practicable.

Please call the undersigned at (864) 232-5200 or Sudhir N. Shenoy of Womble Bond Dickinson (US) LLP with any questions.

Very truly yours,

Delta Apparel, Inc.

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| | |
|:---|:---|
| By: | <u>/s/ Justin M. Grow</u> |
|  | Justin M. Grow |
|  | Executive Vice President & Chief Administrative Officer |

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cc: Sudhir N. Shenoy <br> Womble Bond Dickinson (US) LLP

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