$利标品牌(00787)$ Lori Nembirkow General Counsel Differential Brands Group Inc. 1231 S. Gerhart Avenue Commerce, CA 90022 Re: Differential Brands Group Inc. Preliminary Information Statement on Schedule 14C Filed July 27, 2018 File No. 000-18926 Dear Ms. Nembirkow: 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. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining