Lanvin Group Holdings Ltd (LANV, LANWF)

Staff comment: We note you disclose that you qualify as an emerging growth company (“EGC”) and have elected not to opt out of the extended transition period for complying with new or revised accounting standards. Please be advised that the EGC accounting deferral election is not applicable to IFRS filers and revise your disclosures accordingly in future filings. The Company respectfully acknowledges the Staff’s comment. The Company, as an EGC, prepares its financial statements in accordance with International Financial Reporting Standards (“ IFRS ”) as issued by the International Accounting Standards Board and, as an IFRS filer, is not eligible to elect the extended transition period for complying with… letter →

Staff comment: Please revise future filings to indicate the framework used by management to evaluate the effectiveness of your internal controls over financial reporting. Refer to Item 308(a)(2) of Regulation S-K. The Company respectfully submits that it will revise the disclosure under Item 15 of its future Annual Reports on Form 20-F to state that management evaluates the effectiveness of the Company’s internal control over financial reporting based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. If you have any questions regarding this letter, please contact Howie Farn of Freshfields at… letter →