United States securities and exchange commission logo

                              January 26, 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 limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended January 31, 2021

       Item 7. Management's Discussion And Analysis Of Financial Condition And
Results Of
       Use of Estimates and Critical Accounting Policies
       Goodwill and Intangible Assets, page 51

   1.                                                   We note that goodwill
and indefinite-lived trademarks are material to total assets and
                                                        equity and we also note
the decline in your market capitalization. In order to provide
                                                        information for
investors to better assess the probability of future impairment charges,
                                                        please expand your
disclosures to indicate whether you believe the estimated fair values of
                                                        your wholesale
reporting unit and your indefinite-lived trademarks are substantially in
                                                        excess their carrying
values and also more fully explain the nature and composition of
                                                        your trademark balance.
If the estimated fair values of the wholesale reporting unit and/or
                                                        any indefinite-lived
trademark are not substantially in excess their carrying values, please
                                                        more fully address the
 Neal S. Nackman
G-III Apparel Group, Ltd.
January 26, 2022
Page 2

                disclose the percentages by which the estimated fair values
exceed the carrying
              values at the date of the most recent impairment test;
                provide a more detailed description of the key assumptions used
to estimate fair
              values, including how the key assumption was determined;
                discuss the degree of uncertainty associated with the key
assumptions and provide a
              sensitivity analysis of the potential impact of changes in the
key assumptions on your
              impairment analyses; and
                describe the potential events and/or changes in circumstances
that could reasonably
              be expected to negatively affect the key assumptions.

         Please refer to Item 303(b)(3) of Regulation S-K.
Item 8. Financial Statements And Supplementary Data
Consolidated Financial Statements
Note O - Segments, page F-36

2.       Please disclose net sales by product line/product brand based on the
requirements of ASC
         280-10-50-40. In this regard we note that you calculate historical
return rates and other
         historical rates related to variable consideration on a product line
basis and you disclose
         and discuss changes in net sales related to product brands in MD&A.
       In closing, 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.

       You may contact Andi Carpenter at 202-551-3645 or Anne McConnell at
with any questions.

FirstName LastNameNeal S. Nackman                              Sincerely,
Comapany NameG-III Apparel Group, Ltd.
                                                               Division of
Corporation Finance
January 26, 2022 Page 2                                        Office of
FirstName LastName