 | MATTEL, INC. | |
June 24, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
| Attention: | Melissa Gilmore |
| Re: | Mattel, Inc. (“Mattel”) |
| Form 10-K for Fiscal Year Ended December 31, 2015 | |
| Filed February 25, 2016 | |
| File No. 001-05647 | |
| SEC Comment Letter, dated June 10, 2016 - Request for Extension | |
Dear Ms. Gilmore:
This letter is to confirm my telephone conversation with you on June 23, 2016 regarding Mattel’s request for an extension to respond to the SEC’s comment letter dated June 10, 2016. Pursuant to such request, I hereby respectfully confirm that Mattel will submit its response on or before July 12, 2016.
If you should have any questions, please do not hesitate to contact me at 310-252-2992. Thank you for consideration.
Sincerely,
/s/ Tiffani Zack Magri
| Name: | Tiffani Zack Magri |
| Title: | Vice President, Assistant General Counsel |
| & Assistant Secretary | |
| cc: | Andrew Mew, Senior Chief Accountant, Division of Corporation Finance |
| Jean Yu, Assistant Chief Accountant, Division of Corporation Finance | |
| Kevin Farr, Chief Financial Officer, Mattel, Inc. | |
| Bob Normile, Chief Legal Officer, Executive Vice President & Secretary, Mattel, Inc. | |
| Joseph Johnson, Senior Vice President & Controller, Mattel, Inc. | |
| Brian Lane, Partner, Gibson, Dunn & Crutcher LLP | |