KANE KESSLER, P.C.
1350 AVENUE OF THE AMERICAS
NEW YORK, NEW YORK 10019
(212) 541-6222
October 8, 2013
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Mail Stop: 3561
100 F Street, NE
Washington, D.C. 20549
| Attention: | Jennifer Thompson |
Accounting Branch Chief
| Re: | Jarden Corporation |
Form 10-K for Fiscal Year Ended December 31, 2012
Filed February 27, 2013
Commission File No. 1-13665
Dear Ms. Thompson:
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 September 26, 2013 (the “Staff Letter”). In the Staff Letter, Jarden Corporation was initially given ten (10) business days within which to respond to the Commission’s comments. Pursuant to our discussion with you, this letter is to confirm your consent to Jarden Corporation having ten (10) additional business days, for a total of twenty (20) business days from the date of the Staff Letter, which is October 25, 2013, 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 Hollander
Mitchell Hollander
| cc: | John E. Capps, Esq. (Jarden Corporation) |
