United States securities and exchange commission logo
June 16, 2021
Harvey S. Kanter
President and Chief Executive Officer
Destination XL Group, Inc.
555 Turnpike Street
Canton, Massachusetts 02021
Re: Destination XL
Group, Inc.
Registration
Statement on Form S-3
Filed June 10, 2021
File No. 333-256990
Dear Mr. Kanter:
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
Katherine Bagley at (202) 551-2545 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Elizabeth W. Fraser