SEC Comment Letter 0000000000-23-012053 to ESTEE LAUDER COMPANIES INC (EL) (CIK 0001001250) (EL)
ESTEE LAUDER COMPANIES INC (EL) (CIK 0001001250)
Date: Nov. 3, 2023 · CIK: 0001001250 · Accession: 0000000000-23-012053
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File numbers found in text: 001-14064
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United States securities and exchange commission logo
November 3, 2023
Tracey T. Travis
Chief Financial Officer
The Estée Lauder Companies Inc.
767 Fifth Avenue
New York, NY 10153
Re:The Estée Lauder Companies Inc.
Annual Report on Form 10-K for the year ended June 30, 2023
File No. 001-14064
Dear Tracey T. Travis:
We have completed our review of your filing. 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 Industrial Applications and
Services