KANE KESSLER, P.C.
1350 AVENUE OF THE AMERICAS
NEW YORK, NEW YORK 10019
(212) 541-6222
November 23, 2009
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Mail Stop: 3561
100 F Street, NE
Washington, D.C. 20549
| Attention: | John Fieldsend, Esq. |
| Re: | Jarden Corporation | |||
| Comment Letter Regarding Correspondence Submitted | ||||
| November 4, 2009 for Jarden Corporation’s | ||||
| Annual Report on Form 10-K for the Year Ended | ||||
| December 31, 2008, Filed on February 23, 2009, | ||||
| File No. 1-13665, and related filings |
Dear Mr. Fieldsend:
We hereby submit in electronic format with the Securities and Exchange Commission (the “Commission”), pursuant to the Securities Exchange Act of 1934, as amended, and Regulation S-T, this letter regarding the Commission’s letter of comment, dated November 18, 2009 (the “Staff Letter”). In the Staff Letter, Jarden Corporation was initially given 10 business days within which to respond to the Commission’s comments. Pursuant to our telephone conversation on November 23, 2009, this letter is to confirm your consent to Jarden Corporation having an additional 17 business days, which would be on or before December 29, 2009, within which to respond to the Commission’s comments.
Thank you for consenting to such additional time period and we greatly appreciate your assistance in this matter.
Please feel free to contact the undersigned at (212) 519-5119, with any questions regarding the foregoing.
| Very truly yours, |
| /s/ Mitchell D. Hollander |
| Mitchell D. Hollander |
| cc: | John E. Capps, Esq. (Jarden Corporation) |
