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SEC Company Response from COTY INC. (COTY) (CIK 0001024305) (COTY) — Jun 10, 2013

COTY INC. (COTY) (CIK 0001024305)
Date: June 10, 2013 · CIK: 0001024305 · Accession: 0000930413-13-003328

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-182420

Date
June 10, 2013
Author
J.P. MORGAN SECURITIES LLC
Form
CORRESP
Company
COTY INC. (COTY) (CIK 0001024305)

Letter

Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Re: Coty Inc.

Dear Sir/Madam:

Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several Underwriters, wish to advise you that approximately 4,583 copies of the Preliminary Prospectus included in the above-named Registration Statement were distributed during the period from 7:00 a.m. Eastern Daylight Time, May 28, 2013 through 9:00 a.m., Eastern Daylight Time, June 10, 2013 to underwriters, dealers, institutions and others.

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

In accordance with Rule 461 of the Act, we hereby join in the request of Coty Inc. for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 2:00 p.m., Eastern Daylight Time, on June 12, 2013, or as soon thereafter as practicable.

[Remainder of Page Intentionally Blank]

Very truly yours,
J.P. MORGAN SECURITIES LLC

Show Raw Text
CORRESP
1
filename1.htm

J.P. MORGAN SECURITIES LLC

MERRILL LYNCH, PIERCE, FENNER &
SMITH

INCORPORATED

MORGAN STANLEY & CO. LLC

As Representatives of the Several Underwriters

June 10, 2013

    Re:
    Coty Inc.

Registration Statement on Form S-1

Registration File No. 333-182420

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Dear Sir/Madam:

Pursuant to Rule 460 of the General Rules
and Regulations under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several
Underwriters, wish to advise you that approximately 4,583 copies of the Preliminary Prospectus included in the above-named Registration
Statement were distributed during the period from 7:00 a.m. Eastern Daylight Time, May 28, 2013 through 9:00 a.m., Eastern Daylight
Time, June 10, 2013 to underwriters, dealers, institutions and others.

We have been informed by the participating
underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

In accordance with Rule 461 of the Act,
we hereby join in the request of Coty Inc. for acceleration of the effective date of the above-named Registration Statement so
that it becomes effective at 2:00 p.m., Eastern Daylight Time, on June 12, 2013, or as soon thereafter as practicable.

[Remainder of Page
Intentionally Blank]

Very truly yours,

J.P. MORGAN SECURITIES LLC

By: J.P. MORGAN SECURITIES
LLC

By /s/ Jill M. Woodworth

Authorized Signatory

MERRILL LYNCH, PIERCE, FENNER &
SMITH

INCORPORATED

By: MERRILL LYNCH, PIERCE, FENNER
& SMITH

INCORPORATED

By /s/ Michele A.H. Allong

Authorized Signatory

MORGAN STANLEY & CO. LLC

By: MORGAN STANLEY & CO.
LLC

By /s/ John D. Tyree

Authorized Signatory

Acting severally on behalf of themselves and the several
Underwriters

[Signature Page to Underwriter Acceleration
Request]