Michael Katz
2060 Ninth Avenue
Ronkonkoma, New York, 11779
| January 12, 2007 |
Christina Chalk, Esq.
Special Counsel
Office of Mergers and Acquisitions
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Dear Ms. Chalk:
I am a participant in Glenn Nussdorf's solicitation of consents from the stockholders of Parlux Fragrances, Inc., and I hereby acknowledge that:
| (a) | Comments from the Staff of the Securities and Exchange Commission (the "Commission") in connection with Mr. Nussdorf's consent solicitation, or changes to disclosure in response to Staff comments, do not foreclose the Commission from taking any action with respect to the filing; and |
| (b) | I may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, |
| /s/ Michael Katz | |
| Michael Katz |
|
