The Estée Lauder Companies Inc.                        

767 Fifth Avenue

New York, NY 10153

June 23, 2022

Ms. Nudrat Salik

Ms. Jeanne Baker

Division of Corporation Finance

Office of Life Sciences

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE:    The Estée Lauder Companies Inc.

    Form 10-K for the fiscal year ended June 30, 2021

    Filed August 27, 2021

File No. 001-14064

Dear Ms. Salik and Ms. Baker:

The Estée Lauder Companies Inc. (the “Company”) is in receipt of the comment of the staff of the Securities and Exchange Commission communicated in its letter addressed to the Company, dated June 9, 2022 (the “Comment Letter”). This letter confirms my conversation with Ms. Jeanne Baker on June 22, 2022 that the Company intends to file a response to the Comment Letter on or before July 25, 2022.

Very truly yours,

/s/ Frank Romeo

Frank Romeo

Senior Vice President, Assistant Corporate Controller

cc:	Tracey T. Travis
	Executive Vice President and Chief Financial Officer