SEC Comment Letter for Capri Holdings Ltd (CPRI) (CIK 0001530721) (CPRI) — Dec 18, 2013

Capri Holdings Ltd (CPRI) (CIK 0001530721)
Date: Dec. 18, 2013 · CIK: 0001530721 · Accession: 0000000000-13-068705

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AI Filing Summary & Sentiment

File numbers found in text: 001-35368

Date

March 30, 2013

Author

/s/Tia L. Jenkins

Form

UPLOAD

Company

Capri Holdings Ltd (CPRI) (CIK 0001530721)

Letter

December 17 , 2013 Via E -Mail Mr. Joseph B. Parsons Chief Financial Officer Michael Kors Holdings Limited Unit 1902 19/F, Tower 6 The Gateway Harbour City Tsim Sha Tsui , Kowloon, Hong Kong

Re: Michael Kors Holdings Limited Form 10 -K for the Fiscal Year Ended March 30, 2013 Filed May 29, 2013 File No. 001-35368

Dear Mr. Parsons :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any perso n under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Tia L. Jenkins

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December 17 , 2013

Via E -Mail
Mr. Joseph B. Parsons
Chief Financial Officer
Michael Kors Holdings Limited
Unit 1902
19/F, Tower 6
The Gateway
Harbour City
Tsim Sha Tsui , Kowloon, Hong Kong

Re: Michael Kors Holdings Limited
 Form 10 -K for the Fiscal Year Ended March 30, 2013
Filed May 29, 2013
File No. 001-35368

Dear Mr. Parsons :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any perso n under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/Tia L. Jenkins

Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and
Mining

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