United States securities and exchange commission logo
October 30, 2020
Russell Greenberg
Chief Financial Officer
INTER PARFUMS INC
551 Fifth Avenue
New York, NY. 10176
Re: INTER PARFUMS INC
Form 10-K for the
Year Ended December 31, 2019
Filed March 2, 2020
File No. 000-16469
Dear Mr. Greenberg:
We have limited our review of your filing to the financial
statements and related
disclosures and have the following comments. In some of our comments, we
may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to these comments, we may have additional comments.
Form 10-K for the year ended December 31, 2019
Exhibit Index, page 117
1. The consent of Mazars
USA LLP included in Exhibit 23 appears to be misdated.
Please amend your
filing to have Mazars USA LLP provide an appropriately
dated consent.
In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.
You may contact Ameen Hamady at 202-551-3891 or in his absence,
Jeanne Baker at
202-551-3691 with any questions.
Russell Greenberg
INTER PARFUMS INC
October 30, 2020
Page 2
FirstName LastNameRussell Greenberg Sincerely,
Comapany NameINTER PARFUMS INC
Division of Corporation Finance
October 30, 2020 Page 2 Office of Life Sciences
FirstName LastName