Destination Maternity Corporation
232 Strawbridge Drive
Moorestown, New Jersey 08057
August 9, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Ms. Hillary Daniels, Office of Beverages, Apparel and Mining
Re: Registration Statement on Form S-3 (No. 333-226335) of Destination Maternity Corporation
Dear Ms. Daniels:
Destination Maternity Corporation, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, respectfully requests that the effectiveness of the above referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that it will be declared effective on August 10, 2018, or as soon thereafter as practicable.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Richard M. Brand of Cadwalader, Wickersham & Taft LLP at (212) 504-5757.
| Very truly yours,
Destination Maternity Corporation | ||
| By: | /s/ Marla A. Ryan | |
| Name: Marla A. Ryan | ||
| Title: Chief Executive Officer | ||
cc: Richard M. Brand, Cadwalader, Wickersham & Taft LLP