United States securities and exchange commission logo
June 11, 2020
Peter H. Stratton, Jr.
Chief Financial Officer
Destination XL Group, Inc.
555 Turnpike Street
Canton, Massachusetts 02021
Re: Destination XL
Group, Inc.
Registration
Statement on Form S-3
Filed June 4, 2020
File No. 333-238929
Dear Mr. Stratton, Jr.:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Jennifer
L pez at 202-551-3792 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services