May 16, 2014
FILED VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Ethan Horowitz
Branch Chief
Re: Avery Dennison Corporation
Form 10-K for Fiscal Year Ended December 28, 2013
Filed February 26, 2014
File No. 001-07685
Ladies and Gentlemen:
Avery Dennison Corporation (the “Company”) acknowledges receipt of the May 7, 2014 comment letter (the “Comment Letter”) from the staff of the Commission (the “Staff”) to Mitchell R. Butier, Senior Vice President and Chief Financial Officer of the Company. The Company is in the process of compiling its responses to the Staff’s comments, and requests an extension of time to respond. The Company intends to file its responses via EDGAR on or before Friday, June 6, 2014.
If you have any questions or concerns, please do not hesitate to contact the undersigned at (626) 304-2064.
| Sincerely, |
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| /s/ Lori J. Bondar |
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| Lori J. Bondar |
| Vice President, Controller and |
| Chief Accounting Officer |