NAKED BRAND GROUP LIMITED

c/o Bendon Limited

8 Airpark Drive

Airport Oaks

Auckland 2022, New Zealand

 

August 20, 2020           

 

VIA EDGAR

 

Mr. Edward M. Kelly

Division of Corporation Finance

Office of Manufacturing

Securities and Exchange Commission

Washington, D.C. 20549

 

	Re:	Naked Brand Group Limited
		Registration Statement on Form F-3
		Filed August 10, 2020
		File No. 333-243751

 

Dear Mr. Kelly:

 

Naked Brand Group Limited hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced registration statement so that such registration statement will become effective as of 4:00 p.m., Monday, August 24, 2020, or as soon thereafter as practicable.

 

	Very truly yours,
	NAKED BRAND GROUP LIMITED
	By:	/s/ Justin Davis-Rice
	Name:	Justin Davis-Rice
	Title:	Executive Chairman