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
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File numbers found in text: 333-182420
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CORRESP
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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]