SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP FOUR TIMES SQUARE NEW YORK 10036-6522                                   TEL: (212) 735-3000 FAX: (212) 735-2000 www.skadden.com   December 16, 2013		FIRM/AFFILIATE OFFICES                    BOSTON CHICAGO HOUSTON LOS ANGELES PALO ALTO WASHINGTON, D.C. WILMINGTON                    BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SHANGHAI SINGAPORE SYDNEY TOKYO TORONTO

VIA EDGAR

Ms. Cecilia Blye

Chief Office of Global Security Risk

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Revlon, Inc.

Form 10-K for Fiscal Year Ended December 31, 2012

Filed February 13, 2013

File No. 1-11178

Dear Ms. Blye:

I am writing on behalf of Revlon, Inc. in response to the comment letter of the Staff, dated December 11, 2013, regarding Revlon, Inc.’s Annual Report on Form 10-K for the fiscal year ended December 31, 2012. The Staff’s comment letter requests a response within ten business days. Revlon, Inc. hereby requests an extension to January 10, 2014 in order to respond to the Staff’s comments. Please do not hesitate to call the undersigned at (212) 735-3497 if you have any questions or need any additional information.

 

 

cc:	Pamela Long

Assistant Director

Division of Corporation Finance

Lucinda K. Treat, Esq.

Executive Vice President and General Counsel

Revlon, Inc.