0001104659-20-105256.txt : 20201016 0001104659-20-105256.hdr.sgml : 20201016 20200915163430 ACCESSION NUMBER: 0001104659-20-105256 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVH CORP. /DE/ CENTRAL INDEX KEY: 0000078239 STANDARD INDUSTRIAL CLASSIFICATION: MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320] IRS NUMBER: 131166910 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10016 BUSINESS PHONE: 2123813500 MAIL ADDRESS: STREET 1: 200 MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10016 FORMER COMPANY: FORMER CONFORMED NAME: PHILLIPS VAN HEUSEN CORP /DE/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

PVH CORP.

200 Madison Avenue

New York, New York 10016

 

 

September 15, 2020

 

United States Securities and Exchange Commission

Division of Corporation Finance, Office of Manufacturing

100 F. Street, N.E.

Washington, D.C. 20549
Attention: Sherry Haywood

 

  RE:

PVH Corp.

Registration Statement on Form S-4

File No. 333-248713

Request for Acceleration

 

Dear Ms. Haywood:

 

Reference is made to the Registration Statement on Form S-4 (File No. 333-248713) (the “Registration Statement”) filed by PVH Corp. (the “Company”) with the U.S. Securities and Exchange Commission.

 

The Company hereby requests the Registration Statement be declared effective at 4:00 p.m., Eastern Time, on September 17, 2020, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.

 

Please contact Andrew J. Nussbaum, Esq. of Wachtell, Lipton, Rosen & Katz at (212) 403-1269 or Gregory E. Ostling, Esq. of Wachtell, Lipton, Rosen & Katz at (212) 403-1364 with any questions you may have concerning this letter, or if you require any additional information. Please notify either Mr. Nussbaum or Mr. Ostling when this request for acceleration of effectiveness of the Registration Statement has been granted.

 

 

 

 

  

  Sincerely,
   
  PVH CORP.
   
  By: /s/ Mark D. Fischer
    Name: Mark D. Fischer
    Title: Executive Vice President, General Counsel and Secretary

 

cc:Andrew J. Nussbaum, Esq., Wachtell, Lipton, Rosen & Katz

Gregory E. Ostling, Esq., Wachtell, Lipton, Rosen & Katz