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| PPE for Industry Fire and Critical Health Environments |
July 19, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Aja Eiden
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| Re: | Lakeland Industries, Inc. |
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| Registration Statement on Form S-3 (File No. 333-280783) Request for Acceleration of Effectiveness |
Dear Ms. Eiden:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, Lakeland Industries, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement (the “Registration Statement”) so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on Tuesday July 23, 2024, or as soon as practicable thereafter.
Please contact Lori B. Metrock of Maynard Nexsen PC, at (205) 254-1864, as soon as practicable following the Registration Statement being declared effective or if you have any questions concerning this matter.
| Very truly yours, | |||
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| LAKELAND INDUSTRIES, INC. |
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| By: | /s/ Roger D. Shannon | ||
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| Name: | Roger D. Shannon | |
| Title: | Chief Financial Officer | ||
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| Lakeland Industries, Inc 1525 Perimeter Parkway, Ste 325 Huntsville, AL 35806 |
| 256-350-3873 800-645-9291 Fax: 256-350-3873 | info@lakeland.com www.lakeland.com
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