0001104659-13-009017.txt : 20130328 0001104659-13-009017.hdr.sgml : 20130328 20130211060932 ACCESSION NUMBER: 0001104659-13-009017 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fifth & Pacific Companies, Inc. CENTRAL INDEX KEY: 0000352363 STANDARD INDUSTRIAL CLASSIFICATION: WOMEN'S, MISSES', AND JUNIORS OUTERWEAR [2330] IRS NUMBER: 132842791 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 2123544900 MAIL ADDRESS: STREET 1: 5901 WEST SIDE AVE. CITY: NORTH BERGEN STATE: NJ ZIP: 07047 FORMER COMPANY: FORMER CONFORMED NAME: CLAIBORNE LIZ INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Adelington Design Group, Inc. CENTRAL INDEX KEY: 0001557572 IRS NUMBER: 222666657 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Juicy Couture, Inc. CENTRAL INDEX KEY: 0001557594 IRS NUMBER: 954321837 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kate Spade LLC CENTRAL INDEX KEY: 0001557595 IRS NUMBER: 134039945 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LCI Holdings, Inc. CENTRAL INDEX KEY: 0001557598 IRS NUMBER: 133423562 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lucky Brand Dungarees Stores, Inc. CENTRAL INDEX KEY: 0001557609 IRS NUMBER: 223687295 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lucky Brand Dungarees, Inc. CENTRAL INDEX KEY: 0001557611 IRS NUMBER: 954363823 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LCI Investments, Inc. CENTRAL INDEX KEY: 0001557629 IRS NUMBER: 222899716 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: L.C. Licensing, LLC CENTRAL INDEX KEY: 0001557632 IRS NUMBER: 133549513 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fifth & Pacific Companies Cosmetics, Inc. CENTRAL INDEX KEY: 0001557636 IRS NUMBER: 133351609 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fifth & Pacific Companies Foreign Holdings, Inc. CENTRAL INDEX KEY: 0001557637 IRS NUMBER: 133385258 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LCCI Holdings LLC CENTRAL INDEX KEY: 0001557638 IRS NUMBER: 453261150 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fifth & Pacific Companies Puerto Rico, Inc. CENTRAL INDEX KEY: 0001557677 IRS NUMBER: 660582789 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WCFL Holdings LLC CENTRAL INDEX KEY: 0001557682 IRS NUMBER: 453261229 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FNP Holdings, LLC CENTRAL INDEX KEY: 0001563829 IRS NUMBER: 132842791 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 201-295-6000 MAIL ADDRESS: STREET 1: 1441 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10017 CORRESP 1 filename1.htm

 

FIFTH & PACIFIC COMPANIES, INC.

1441 Broadway

New York, New York 10018

 

February 11, 2013

 

BY EDGAR

 

Securities and Exchange Commission
100 F Street, N.E.

Washington, D.C. 20549

 

Re:                             Registration Statement on Form S-4

 

Ladies and Gentlemen:

 

Fifth & Pacific Companies, Inc. (the “Company”) and certain of its subsidiaries (the “Guarantors”, and together with the Company, the “Co-Registrants”) have filed a registration statement on Form S-4 (the “Registration Statement”) for the proposed registration under the Securities Act of 1933, as amended (the “Securities Act”), of  $372,000,000 aggregate principal amount of the Company’s 10.50% Senior Secured Notes due 2019 (the “Exchange Notes”) to be offered in exchange (the “Exchange Offer”) for the Company’s outstanding 10.50% Senior Secured Notes due 2019 (the “Original Notes”) and (ii) the guarantee of the Exchange Notes by the Guarantors (the “Guarantees”).  The Co-Registrants are registering the Exchange Notes and the Guarantees in reliance upon the position enunciated by the Staff of the Securities and Exchange Commission (the “Staff”) in Exxon Capital Holdings Corporation, SEC No-Action Letter (April 13, 1988) and in Morgan Stanley & Co. Incorporated, SEC No-Action Letter (June 5, 1991).

 

Each of the Co-Registrants represents that neither it nor any of its affiliates has entered into any arrangement or understanding with any person to distribute the Exchange Notes to be received in the Exchange Offer and, to the best of such Co-Registrants’ information and belief, each person participating in the Exchange Offer will be acquiring the Exchange Notes in its ordinary course of business and will have no arrangement or understanding with any person to participate in the distribution of the Exchange Notes to be received in the Exchange Offer.  In this regard, the Co-Registrants will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that if such person has any arrangement or understanding with respect to the distribution of the Exchange Notes to be acquired in the Exchange Offer, such person (i) could not rely on the Staff’s position enunciated in the aforementioned no action letters and (ii) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with any resale transaction.  The Co-Registrants acknowledge that such a resale transaction by such person participating in the Exchange Offer pursuant to such arrangement or understanding for the purpose of distributing the Exchange Notes should be covered by an effective registration statement containing the

 


 

selling security holder information required by Item 507 of Regulation S-K promulgated under the Securities Act.

 

The Co-Registrants will also make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that it is the position of the Staff that any broker-dealer that holds the Existing Notes for its own account acquired as a result of market-making activities or other trading activities, and that receives the Exchange Notes in exchange for the Existing Notes pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of the Exchange Notes and must confirm that it has not entered into any arrangement or understanding with the Co-Registrants or any of their affiliates to deliver the Exchange Notes.  Each such broker-dealer must acknowledge that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of the Exchange Notes.

 

 

Very truly yours,

 

 

 

Fifth & Pacific Companies, Inc.

 

Juicy Couture, Inc.

 

Kate Spade LLC

 

L.C. Licensing, LLC

 

LCCI Holdings LLC

 

LCI Holdings, Inc.

 

LCI Investments, Inc.

 

Adelington Design Group, LLC

 

Fifth &Pacific Companies Cosmetics, Inc.

 

Fifth & Pacific Companies Foreign Holdings, Inc.

 

Fifth & Pacific Companies Puerto Rico, Inc.

 

Lucky Brand Dungarees, Inc.

 

Lucky Brand Dungarees Stores, Inc.

 

WCFL Holdings LLC

 

FNP Holdings, LLC

 

 

 

 

By:

/s/ Nicholas Rubino

 

Name:

Nicholas Rubino

 

Title:

Senior Vice President- Chief Legal Officer,

 

 

General Counsel & Secretary

 

 

cc:                                Lawrence G. Wee, Esq.

Paul, Weiss, Rifkind, Wharton & Garrison LLP

 

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