0001104659-13-009242.txt : 20130328 0001104659-13-009242.hdr.sgml : 20130328 20130211142300 ACCESSION NUMBER: 0001104659-13-009242 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

 

VIA EDGAR

 

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

 

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

 

Registration Statement on Form S-4 (File Nos. 333-186094, 333-186094-01, 333-186094-02, 333-186094-03, 333-186094-04, 333-186094-05, 333-186094-06, 333-186094-07, 333-186094-08, 333-186094-09, 333-186094-10, 333-186094-11, 333-186094-12, 333-186094-13, 333-186094-14)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Fifth and Pacific Companies, Inc., a Delaware corporation (the “Company”) and certain of the subsidiaries of the Company (the “Guarantors” and together with the Company, the “Registrants”), hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the “Registration Statement”) be accelerated to February 12, 2013 at 3:00 p.m. Eastern time or as soon thereafter as may be practicable.

 

We understand that the staff of the Securities and Exchange Commission (the “Commission”) will consider this request as confirmation by each of the Registrants 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. In connection with the foregoing, each of the Registrants represents and acknowledges that:

 

·                  should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

If you have any questions regarding the foregoing, please contact Lawrence G. Wee (212-373-3052) or Akiko Okuma (212-373-3643) of Paul, Weiss, Rifkind, Wharton & Garrison LLP.

 

 

 

Sincerely,

 

 

 

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:

Lawewnce G. Wee, Esq.

 

Paul, Weiss, Rifkind, Wharton & Garrison LLP

 

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