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Via EDGAR Transmission and the Mail
Sherry Haywood, Staff Attorney
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4631
Washington, D.C. 20549-4631
RE: | Elizabeth Arden, Inc. |
| SEC Comment Letter dated November 6, 2009 |
| Form 10-K for the fiscal year ended June 30, 2009 |
| Form 10-Q for the period ended September 30, 2009 |
| Definitive Proxy Statement on Schedule 14A filed on October 13, 2009 |
| File No. 1-6370 |
Dear Ms. Haywood:
This letter will confirm our conversation today that Elizabeth Arden, Inc. intends
to file its response to the November 6, 2009 comment letter from the Staff of the Division
of Corporation Finance via EDGAR by Friday, December 4, 2009.
| Sincerely, |
| |
| /s/ Beatriz Koltis |
| |
| Beatriz Koltis |
| Vice President and Associate General Counsel |
cc: S. Smith
2400 SW 145 Avenue Miramar, Florida * Phone (954) 364-6900