SEC Comment Letter for ESTEE LAUDER COMPANIES INC (EL) (CIK 0001001250) (EL) — Jul 26, 2022
ESTEE LAUDER COMPANIES INC (EL) (CIK 0001001250)
Date: July 26, 2022 · CIK: 0001001250 · Accession: 0000000000-22-007834
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File numbers found in text: 001-14064
Letter
United States securities and exchange commission logo July 26, 2022 Tracey Travis Executive Vice President and Chief Financial Officer ESTEE LAUDER COMPANIES INC 767 Fifth Avenue New York, New York 10153 Re:ESTEE LAUDER COMPANIES INC Form 10-K for the Year Ended June 30, 2021 Response dated May 25, 2022 File No. 001-14064 Dear Ms. Travis: We have completed our review of your filings. 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 Life Sciences
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United States securities and exchange commission logo
July 26, 2022
Tracey Travis
Executive Vice President and Chief Financial Officer
ESTEE LAUDER COMPANIES INC
767 Fifth Avenue
New York, New York 10153
Re:ESTEE LAUDER COMPANIES INC
Form 10-K for the Year Ended June 30, 2021
Response dated May 25, 2022
File No. 001-14064
Dear Ms. Travis:
We have completed our review of your filings. 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 Life Sciences