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Skadden, Arps, Slate, Meagher & Flom llp
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DIRECT DIAL
202-371-7233
DIRECT FAX
202-661-8280
EMAIL ADDRESS
MARC.GERBER@SKADDEN.COM
VIA EDGAR
Mr. John Cash
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1440 NEW YORK AVENUE, N.W.
WASHINGTON, D.C. 20005-2111
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TEL: (202) 371-7000
FAX: (202) 393-5760
www.skadden.com
May 21, 2014
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FIRM/AFFILIATE OFFICES
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BOSTON
CHICAGO
HOUSTON
LOS ANGELES
NEW YORK
PALO ALTO
WILMINGTON
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BEIJING
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FRANKFURT
HONG KONG
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SINGAPORE
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Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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RE:
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Revlon, Inc.
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Revlon Consumer Products Corporation
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Form 10-K for the year ended December 31, 2013
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Filed March 5, 2014
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Definitive Proxy Statement
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Filed April 24, 2014
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File Nos. 1-11178 and 033-59650
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Dear Mr. Cash:
I am writing on behalf of Revlon, Inc. in response to the comment letter of the Staff, dated May 20, 2014, regarding Revlon, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2013 and Definitive Proxy Statement, filed April 24, 2014. The Staff’s comment letter requests a response within ten business days. As discussed by telephone, Revlon, Inc. requests a ten business day extension (to June 18, 2014) in order to respond to the Staff’s comments. The extension is necessary to provide sufficient time for the preparation of responses and the consideration thereof by the Company’s management and the Company’s advisors. Please do not hesitate to call the undersigned at (202) 371-7233 if you have any questions or need any additional information.
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Sincerely,
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/s/ Marc S. Gerber
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Marc S. Gerber
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cc:
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Lucinda K. Treat, Esq.,
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Executive Vice President and General Counsel
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Revlon, Inc.
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