0001628280-22-030563.txt : 20230124 0001628280-22-030563.hdr.sgml : 20230124 20221121171356 ACCESSION NUMBER: 0001628280-22-030563 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MATTEL INC /DE/ CENTRAL INDEX KEY: 0000063276 STANDARD INDUSTRIAL CLASSIFICATION: DOLLS & STUFFED TOYS [3942] IRS NUMBER: 951567322 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 CONTINENTAL BLVD CITY: EL SEGUNDO STATE: CA ZIP: 90245 BUSINESS PHONE: 3102522000 CORRESP 1 filename1.htm Document

November 21, 2022

VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628

Attention: Melissa Gilmore

Re:
Mattel, Inc. (the “Company” or “Mattel”)
Form 10-K for Fiscal Year Ended December 31, 2021
Form 10-Q for the Quarter Ended September 30, 2022
File No. 001-05647

Dear Ms. Gilmore:

We are hereby requesting a two-week extension to reply to your letter dated November 18, 2022 (the “Comment Letter”). Mattel expects to respond to the Comment Letter by December 16, 2022.

If you should have any questions, please do not hesitate to contact me at 310-252-2992. Thank you for your consideration.

Sincerely,

/s/ Tiffani Magri

Name: Tiffani Magri
Title: Senior Vice President, Assistant General Counsel & Assistant Secretary

cc: Kevin Woody, Senior Accountant, Division of Corporation Finance
Jonathan Anschell, Executive Vice President, Chief Legal Officer, & Secretary, Mattel, Inc.
Brian Lane, Partner, Gibson, Dunn & Crutcher LLP