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SEC Company Response from Capri Holdings Ltd (CPRI) (CIK 0001530721) (CPRI) — Dec 9, 2011

Capri Holdings Ltd (CPRI) (CIK 0001530721)
Date: Dec. 9, 2011 · CIK: 0001530721 · Accession: 0001193125-11-336789

AI Filing Summary & Sentiment

File numbers found in text: 001-35368, 333-178282

Date
December 9, 2011
Author
MORGAN STANLEY & CO. LLC
Form
CORRESP
Company
Capri Holdings Ltd (CPRI) (CIK 0001530721)

Letter

VIA EDGAR Division of Corporate Finance Securities and Exchange Commission 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 (the “Act”), we, as representatives of the several Underwriters, wish to advise you that 8580 copies of the Preliminary Prospectus dated December 2, 2011, were distributed during the period December 2, 2011 through 5:00 p.m., Eastern Standard Time, December 8, 2011, to prospective underwriters, institutions, dealers 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.

In accordance with Rule 461 of the Act, we hereby join in the request of Michael Kors Holdings Limited for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 3:00 p.m. Eastern Standard Time on December 13, 2011, or as soon thereafter as practicable.

Very truly yours,
MORGAN STANLEY & CO. LLC

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 Michael Kors Holdings Limited

c/o Michael Kors Limited

 Unit 1001, 10/F, Miramar Tower

 132 Nathan Road

Tsim Sha Tsui, Hong Kong

 December 9, 2011

 VIA EDGAR

 Division of Corporate Finance

 Securities and Exchange Commission

100 F Street, NE

 Washington, D.C. 20549

 Michael Kors Holdings Limited

 Registration Statement on Form F-1 (File No. 333-178282)

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of
the above-captioned Registration Statement on Form F-1 (the “Form F-1”) of Michael Kors Holdings Limited (the “Company”) be accelerated to December 13, 2011 at 3:00 p.m. Eastern Standard Time or as soon
thereafter as may be practicable.

 The Company hereby further requests that the effective date of its
Registration Statement on Form 8-A under the Securities Exchange Act of 1934, as amended (Registration No. 001-35368) (the “Form 8-A,” and together with the Form F-1, the “Registration Statements”) also be
accelerated to the same time as the Form F-1.

 The Company hereby acknowledges that:

•

 should the Securities and Exchange Commission (the “Commission”) or the Staff of the Commission (the “Staff”),
acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statements;

•

 the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company
from its full

responsibility for the adequacy and accuracy of the disclosure in the Registration Statements; 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.

 We understand that the Staff
will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statements. If you have any questions
regarding the foregoing, please contact the undersigned at (212) 201-8224 or John C. Kennedy at Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3025.

 Very truly yours,

 By:

 /s/ Lee S. Sporn

Name:

Lee S. Sporn

Title:

Senior Vice President of Business Affairs and General Counsel

 MORGAN STANLEY & CO. LLC

 J.P. MORGAN SECURITIES LLC

 GOLDMAN, SACHS & CO.

            As Representatives of the several Underwriters

c/o Morgan Stanley & Co. LLC

 1585
Broadway

 New York, New York 10036

J.P. Morgan Securities LLC

 383 Madison Avenue,
4th Floor

 New York, New York 10179

Goldman, Sachs & Co.

 200 West Street

 New York, New York 10282

 December 9, 2011

Re:

 Michael Kors Holdings Limited

 Registration Statement on Form F-1

 Registration File No.
333-178282

 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 (the
“Act”), we, as representatives of the several Underwriters, wish to advise you that 8580 copies of the Preliminary Prospectus dated December 2, 2011, were distributed during the period December 2, 2011 through 5:00 p.m.,
Eastern Standard Time, December 8, 2011, to prospective underwriters, institutions, dealers 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.

 In accordance with Rule 461 of the Act, we hereby join in the request of
Michael Kors Holdings Limited for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 3:00 p.m. Eastern Standard Time on December 13, 2011, or as soon thereafter as practicable.

 Very truly yours,

 MORGAN STANLEY & CO. LLC

 J.P. MORGAN SECURITIES LLC

 GOLDMAN, SACHS & CO.

Acting severally on behalf of
themselves and the several
Underwriters

By:

Morgan Stanley & Co. LLC

By:

/s/ Kathy Bergsteinsson

Name:    Kathy Bergsteinsson

Title:      Vice President

By:

J.P. Morgan Securities LLC

By:

/s/ Nikolas Johnston

Name:    Nikolas Johnston

Title:      Executive Director

By:

Goldman, Sachs & Co.

By:

/s/ Goldman Sachs

(Goldman, Sachs & Co.)