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SEC Company Response from REVLON — Dec 9, 2005

REVLON INC /DE/ (CIK 0000887921)
Date: Dec. 9, 2005 · CIK: 0000887921 · Accession: 0000950136-05-007895

AI Filing Summary & Sentiment

File numbers found in text: 333-128815

Date
December 9, 2005
Author
yours
Form
CORRESP
Company
REVLON INC /DE/ (CIK 0000887921)

Letter

VIA FACSIMILE & EDGAR Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. Attn: Pamela A. Long Registration Statement on Form S-3 (File No. 333-128815)

Re: Revlon, Inc.

Dear Sir or Madam:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Revlon, Inc. (the "Company"), respectfully requests that the effective date of the Registration Statement on Form S-3 (File No. 333-128815), filed by the Company on October 4, 2005, as amended by Amendment No. 1, filed on November 18, 2005, and Amendment No. 2 filed on December 9, 2005, be accelerated by the Securities and Exchange Commission (the "Commission") to Tuesday, December 13, 2005 at 10:00 a.m. Eastern Standard Time or as soon as practicable thereafter.

Pursuant to your letters to the Company dated November 1, 2005 and November 30, 2005, the Company hereby acknowledges that:

• should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company respectfully requests that it be notified of such effectiveness by a telephone call to Stacy J. Kanter of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-3497 and that such effectiveness also be confirmed in writing.

Very truly
yours,
REVLON, INC.

Show Raw Text
CORRESP
1
filename1.htm

REVLON,
INC.

237 Park Avenue
 New York, New York
10017

December 9, 2005

VIA FACSIMILE
& EDGAR

Division of Corporation Finance
Securities and
Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.
20549
Attn: Pamela A.
Long

Re:
Revlon,
Inc.

Registration Statement on Form S-3 (File No.
333-128815)

Dear Sir or Madam:

Pursuant to Rule
461 of the Securities Act of 1933, as amended, Revlon, Inc. (the
"Company"), respectfully requests that the
effective date of the Registration Statement on Form S-3 (File No.
333-128815), filed by the Company on October 4, 2005, as amended by
Amendment No. 1, filed on November 18, 2005, and Amendment No. 2 filed
on December 9, 2005, be accelerated by the Securities and Exchange
Commission (the "Commission") to Tuesday,
December 13, 2005 at 10:00 a.m. Eastern Standard Time or as soon as
practicable thereafter.

Pursuant to your letters to the Company
dated November 1, 2005 and November 30, 2005, the Company hereby
acknowledges that:

•
should the Commission
or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any
action with respect to the filing;

•
the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of
the disclosure in the filing; and

•
the
Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

The Company respectfully requests that it be
notified of such effectiveness by a telephone call to Stacy J. Kanter
of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-3497 and
that such effectiveness also be confirmed in
writing.

Very truly
yours,

REVLON, INC.

By: /s/
Robert K. Kretzman

       Name:     Robert
K. Kretzman
       Title:  Executive Vice
President, Chief Legal
          Officer, General
Counsel and Secretary