Revlon, Inc.

One New York Plaza

New York, NY 10004


April 6, 2022




Division of Corporation Finance

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


Attention: Michael Davis


Re: Revlon, Inc.
Registration Statement on Form S-3

Filed March 31, 2022

File No. 333-264032


Dear Mr. Davis:


Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Revlon, Inc. (the “Company”) be accelerated to April 8, 2022 at 4:00 p.m., Eastern time, or as soon thereafter as may be practicable.


We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact John C. Kennedy of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3025.


* * * * *


  Very truly yours,  
  Revlon, inc.  
  By: /s/ Penny Tehrani-Littrell  
    Name: Penny Tehrani-Littrell, Esq  
    Title: Acting General Counsel and Corporate Secretary