SEC Company Response from COTY INC. (COTY) (CIK 0001024305) (COTY) — Aug 30, 2016
COTY INC. (COTY) (CIK 0001024305)
Date: Aug. 30, 2016 · CIK: 0001024305 · Accession: 0001193125-16-697063
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-210856
Letter
Re: Request for Acceleration
August 30, 2016
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-0405
Coty Inc.
Registration Statement on Form S-4
Initially Filed April 22, 2016
File No. 333-210856
Coty Inc. (the “Company”) respectfully requests under Rule 461(a) of the Securities Act of 1933, as amended (the “Securities Act”), that the effective date of the above-referenced Registration Statement under the Securities Act be accelerated to 9:00 a.m. Eastern time on September 1, 2016, or as soon thereafter as possible.
The Company hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended, with respect to the registration of securities specified in the above-referenced Registration Statement. Further, the Company acknowledges that in connection with the Registration Statement:
•
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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.
[Signature Page Follows]
Very truly yours,
COTY INC.
Show Raw Text
CORRESP 1 filename1.htm CORRESP August 30, 2016 United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549-0405 Re: Request for Acceleration Coty Inc. Registration Statement on Form S-4 Initially Filed April 22, 2016 File No. 333-210856 Coty Inc. (the “Company”) respectfully requests under Rule 461(a) of the Securities Act of 1933, as amended (the “Securities Act”), that the effective date of the above-referenced Registration Statement under the Securities Act be accelerated to 9:00 a.m. Eastern time on September 1, 2016, or as soon thereafter as possible. The Company hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended, with respect to the registration of securities specified in the above-referenced Registration Statement. Further, the Company acknowledges that in connection with the Registration Statement: • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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. [Signature Page Follows] Very truly yours, COTY INC. By: /s/ Jules P. Kaufman Name: Jules P. Kaufman Title: Senior Vice President, General Counsel and Secretary