# EDGAR Filing Document

**Accession Number:** 0001083220
**File Stem:** 0001558370-25-009648
**Filing Date:** 2025-7
**Character Count:** 2191
**Document Hash:** 5199eb774e2ccb69abc79c4e9cfc661c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001558370-25-009648.hdr.sgml**: 20250923

**ACCESSION NUMBER**: 0001558370-25-009648

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250728

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** XCel Brands, Inc.
- **CENTRAL INDEX KEY:** 0001083220
- **STANDARD INDUSTRIAL CLASSIFICATION:** PATENT OWNERS & LESSORS [6794]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 760307819
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1333 BROADWAY
- **STREET 2:** 10TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018
- **BUSINESS PHONE:** (347) 727-2474

**MAIL ADDRESS:**
- **STREET 1:** 1333 BROADWAY
- **STREET 2:** 10TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NETFABRIC HOLDINGS, INC
- **DATE OF NAME CHANGE:** 20050516

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HOUSTON OPERATING CO
- **DATE OF NAME CHANGE:** 19990402

**XCEL BRANDS, INC.**

1333 Broadway, 10<sup>th</sup> Fl

New York, New York 10018

July 28, 2025

**VIA EDGAR**

United States Securities

&nbsp;&nbsp;&nbsp;&nbsp;and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Stacy Gorman

Re: Xcel Brands, Inc.<br>Registration Statement on Form S-1<br><u>File No. 333-288495</u>

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Xcel Brands, Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 p.m., Eastern Standard Time, on Wednesday, July 30, 2025, or as soon thereafter as practicable.

Please notify Brad L. Shiffman of Blank Rome LLP, counsel to the Company, at (212) 885-5442 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

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| | |
|:---|:---|
| XCEL BRANDS, INC. | XCEL BRANDS, INC. |
| By: | /s/ James Haran |
|  | James Haran |

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