United States securities and exchange commission logo

                     March 1, 2022

       Neal S. Nackman
       Chief Financial Officer
       G-III Apparel Group, Ltd.
       512 Seventh Avenue
       New York, New York 10018

                                                        Re: G-III Apparel
Group, Ltd.
                                                            Form 10-K for The
Fiscal Year Ended January 31, 2021
                                                            Filed March 26,
                                                            File No. 000-18183

       Dear Mr. Nackman:

              We have completed our review of your filing. 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.


                     Division of Corporation Finance

                     Office of Manufacturing