August 2, 2011
VIA EDGAR
Securities and Exchange Commission
Attention: Filing Desk
100 F Street, N.E.
Washington, D.C. 20549
Re: Report on Form 8-K of Coach, Inc.
Ladies/Gentlemen:
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, we are filing by EDGAR a Current Report on Form 8-K of Coach, Inc. (the “Company”) including exhibits.
Thank you for your assistance in this matter. If you should have any questions on the foregoing, please call the undersigned at (212) 615-2436.
Very truly yours,
/s/ David E. Howard
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