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| A NASDAQ Listed Company: SGC |
May 20, 2025
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
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Re: |
Superior Group of Companies, Inc. Registration Statement on Form S-3 Filed on May 13, 2025 File No. 333-287224 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 pm Eastern Time on May 22, 2025, or as soon thereafter as is practicable.
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Very truly yours,
Superior Group of Companies, Inc.
By: /s/ Jordan Alpert Name: Jordan Alpert Title: Chief Legal Officer |
| Superior Group of Companies | 200 Central Ave, Suite 2000 | St. Petersburg, FL 33701 |
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Direct: 727-803-7166 | Fax: 727-803-2686 | jalpert@superiorgroupofcompanies.com Authorized House Counsel; member of the New York Bar only |