December 23, 2009 |
Via EDGAR Transmission and the Mail
Nudrat Salik, Staff Accountant
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 December 17, 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. Salik:
This letter will confirm our conversation of December 22, 2009 that Elizabeth
Arden, Inc. intends to file its response to the December 17, 2009 comment letter from the
Staff of the Division of Corporation Finance via EDGAR by Friday, January 15, 2010.
Sincerely, | |
/s/ Beatriz Koltis | |
Beatriz Koltis | |
Vice President and Associate |
cc: S. Smith
2400 SW 145 Avenue Miramar, Florida * Phone (954) 364-6900