# EDGAR Filing Document

**Accession Number:** 0001922097
**File Stem:** 0000000000-23-002265
**Filing Date:** 2023-3
**Character Count:** 6166
**Document Hash:** e3ca87cb4a03829682e3659cbfa81944
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002265.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0000000000-23-002265

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230308

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lanvin Group Holdings Ltd
- **CENTRAL INDEX KEY:** 0001922097
- **STANDARD INDUSTRIAL CLASSIFICATION:** APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 3701-02, TOWER S2, BUND FINANCE CENTER
- **STREET 2:** 600 ZHONGSHAN RD EAST NO.2
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200010
- **BUSINESS PHONE:** (86)13636579351

**MAIL ADDRESS:**
- **STREET 1:** 3701-02, TOWER S2, BUND FINANCE CENTER
- **STREET 2:** 600 ZHONGSHAN RD EAST NO.2
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200010
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-23-003604

## Text-Extract

```

United States securities and exchange commission logo

                            March 8, 2023

       David Chan
       Executive President
       Lanvin Group Holdings Ltd
       3701-02, Tower S2, Bund Finance Center
       600 Zhongshan Rd East No.2,
       Shanghai, 200010, China

                                                        Re: Lanvin Group
Holdings Ltd
                                                            Amendment No. 2 to
Registration Statement on Form F-1
                                                            Filed February 24,
2023
                                                            File No. 333-269150

       Dear David Chan:

             We have reviewed your amended registration statement and have the
following
       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.
Unless we note
       otherwise, our references to prior comments are to comments in our
February 1, 2023 letter.

       Amendment No. 2 to Registration Statement on Form F-1

       Preliminary Unaudited Revenues for the Year ended December 31, 2022,
page 6

   1.                                                   We note that you
disclose preliminary revenues for the year ended December 31, 2022
                                                        without providing any
additional financial information. Since providing a single
                                                        preliminary financial
measure may not provide investors appropriate context, please revise
                                                        your disclosure to
provide additional quantitative information for fiscal year 2022. For
                                                        example, if you
disclose preliminary revenues for fiscal year 2022, you should also
                                                        disclose preliminary
net income (loss) or operating income (loss) for fiscal year 2022.

                                                        Please contact Eranga
Dias at 202-551-8107 or Evan Ewing at 202-551-5920 with any
 David Chan
Lanvin Group Holdings Ltd
March 8, 2023
Page 2

questions.

FirstName LastNameDavid Chan             Sincerely,
Comapany NameLanvin Group Holdings Ltd
                                         Division of Corporation Finance
March 8, 2023 Page 2                     Office of Manufacturing
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 8, 2023

David Chan  
Executive President  
Lanvin Group Holdings Ltd  
3701-02, Tower S2, Bund Finance Center  
600 Zhongshan Rd East No.2,  
Shanghai, 200010, China

# **Re: Lanvin Group Holdings Ltd  
Amendment No. 2 to Registration Statement on Form F-1  
Filed February 24, 2023  
File No. 333-269150**

Dear David Chan:

We have reviewed your amended registration statement and have the following 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. Unless we note otherwise, our references to prior comments are to comments in our February 1, 2023 letter.

# Amendment No. 2 to Registration Statement on Form F-1

# Preliminary Unaudited Revenues for the Year ended December 31, 2022, page 6

1. We note that you disclose preliminary revenues for the year ended December 31, 2022 without providing any additional financial information. Since providing a single preliminary financial measure may not provide investors appropriate context, please revise your disclosure to provide additional quantitative information for fiscal year 2022. For example, if you disclose preliminary revenues for fiscal year 2022, you should also disclose preliminary net income (loss) or operating income (loss) for fiscal year 2022.

Please contact Eranga Dias at 202-551-8107 or Evan Ewing at 202-551-5920 with any

David Chan  
Lanvin Group Holdings Ltd  
March 8, 2023  
Page 2  
questions.

Sincerely,

Division of Corporation Finance Office of Manufacturing