# EDGAR Filing Document

**Accession Number:** 0001668010
**File Stem:** 0001104659-23-011264
**Filing Date:** 2023-2
**Character Count:** 2206
**Document Hash:** d1e1db1bdfdfe17c023e55eb8c5af92b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-011264.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0001104659-23-011264

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230206

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Digital Brands Group, Inc.
- **CENTRAL INDEX KEY:** 0001668010
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-APPAREL & ACCESSORY STORES [5600]
- **IRS NUMBER:** 461942864
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 4700 S. BOYLE AVE
- **CITY:** VERNON
- **STATE:** CA
- **ZIP:** 90058
- **BUSINESS PHONE:** (720)937-9286

**MAIL ADDRESS:**
- **STREET 1:** 4700 S. BOYLE AVE
- **CITY:** VERNON
- **STATE:** CA
- **ZIP:** 90058

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Denim LA, Inc.
- **DATE OF NAME CHANGE:** 20160225

**DIGITAL BRANDS GROUP, INC.**

1400 Lavaca Street

Austin, Texas 78701

February 6, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **Digital Brands Group, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **File Number 333-269463** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Digital Brands Group, Inc. hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-1 (File No. 333-269463) be accelerated to 4:30 p.m., Eastern Time, on Wednesday, February 8, 2023, or as soon as practicable thereafter.

Please contact Thomas J. Poletti of Manatt, Phelps & Phillips, LLP at (714) 371-2501 with any questions you may have regarding this request. In addition, please notify Mr. Poletti by telephone when this request for acceleration has been granted.

---

| | |
|:---|:---|
| Respectfully, | Respectfully, |
| **DIGITAL BRANDS GROUP, INC.** | **DIGITAL BRANDS GROUP, INC.** |
| By: | /s/ John Hilburn Davis IV |
| Name: | John Hilburn Davis IV |
| Title: | President and Chief Executive Officer |

---

cc: Manatt, Phelps & Phillips, LLP