January 17, 2023

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-3

Filed December 20, 2022

File No. 333-268911

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Delta Apparel, Inc., a Georgia corporation, hereby requests that the Securities and Exchange Commission accelerate the effective date of its Registration Statement on Form S-3 (File No. 333-268911) (the “Registration Statement”) and declare the Registration Statement effective as of January 19, 2023 at 5:00 P.M., or as soon thereafter as practicable.

Please call the undersigned at (864) 232-5200 or Sudhir N. Shenoy of Womble Bond Dickinson (US) LLP with any questions.

Very truly yours,

Delta Apparel, Inc.