United States securities and exchange commission logo August 15, 2022 John Hilburn Davis, IV President and Chief Executive Officer Digital Brands Group, Inc. 1400 Lavaca Street Austin, TX 78701 Re: Digital Brands Group, Inc. Registration Statement on Form S-3 Filed August 3, 2022 File No. 333-266486 Dear Mr. Davis: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Brian Fetterolf at 202-551-6613 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Thomas Poletti