Cherokee Inc.
5990 Sepulveda Blvd.
Sherman Oaks, CA 91411
November 2, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ronald Alper
| Re: | Cherokee Inc. |
| Registration Statement on Form S-3 |
| Filed October 26, 2018 |
File No. 333-228024
Dear Mr. Alper:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Cherokee Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-3 be accelerated to Tuesday, November 6, 2018, at 4:00 p.m., Eastern Time, or as soon as thereafter practicable.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Any questions should be addressed to Scott Stanton, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., 3580 Carmel Mountain Rd., Suite 300, San Diego, California 92130, telephone (858) 314-1880.
Thank you very much.
Very truly yours,
CHEROKEE INC.
/s/ Henry Stupp
By: Henry Stupp
Title: Chief Executive Officer
cc:Scott Stanton, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.