NAKED BRAND GROUP LIMITED

c/o Bendon Limited

Building 7B, Huntley Street

Alexandria

NSW 2015, Australia

 

June 27, 2019

 

VIA EDGAR

 

Mr. Michael Killoy

Division of Corporation Finance

Office of Beverages, Apparel and Mining

Securities and Exchange Commission

Washington, D.C. 20549

 

  Re: Naked Brand Group Limited
    Registration Statement on Form F-3
    Filed June 20, 2019
    File No. 333-232229

 

Dear Mr. Killoy:

 

Naked Brand Group Limited (the “Company”) 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 9:30 a.m., Monday, July 1, 2019, 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