November 21, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attention: Melissa Gilmore
| | | | | | | | |
| Re: | Mattel, Inc. (the “Company” or “Mattel”) |
| | Form 10-K for Fiscal Year Ended December 31, 2021 |
| | Form 10-Q for the Quarter Ended September 30, 2022 |
| | File No. 001-05647 |
Dear Ms. Gilmore:
We are hereby requesting a two-week extension to reply to your letter dated November 18, 2022 (the “Comment Letter”). Mattel expects to respond to the Comment Letter by December 16, 2022.
If you should have any questions, please do not hesitate to contact me at 310-252-2992. Thank you for your consideration.
Sincerely,
/s/ Tiffani Magri
Name: Tiffani Magri
Title: Senior Vice President, Assistant General Counsel & Assistant Secretary
cc: Kevin Woody, Senior Accountant, Division of Corporation Finance
Jonathan Anschell, Executive Vice President, Chief Legal Officer, & Secretary, Mattel, Inc.
Brian Lane, Partner, Gibson, Dunn & Crutcher LLP
