March 18, 2011
In connection with its response to the United States Securities and Exchange Commission's comment letter, dated December 2, 2010, Parlux Fragrances, Inc. (the "Company") acknowledges the following:
| ● | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| ● | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| ● | the Company 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. |
| | PARLUX FRAGRANCES, INC. | |
| | | | |
| | By: | /s/ Raymond J. Balsys | |
| | | Raymond J. Balsys | |
| | | Vice President and Chief Financial Officer | |
| | | | |
