PERFUMANIA HOLDINGS, INC.

35 Sawgrass Drive, Suite 2

Bellport, NY 11713

May 31, 2012

Via EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4720Washington, D.C. 20549

Attention: Mara L. Ransom, Assistant Director

Re: Perfumania Holdings, Inc.
Registration Statement on Form S-3
File No. 333-181024

Dear Ms. Ransom:

Perfumania Holdings, Inc. hereby rescinds the request for acceleration of the effectiveness date of its Registration Statement on Form S-3 (File No. 333-181024) that was filed on May 30, 2012.

Please contact me at (631) 866-4157 or Matthew C. Dallett of Edwards Wildman Palmer LLP at (617) 239-0303 if you have any questions.

Sincerely,

/s/ Donna L. Dellomo

Donna L. Dellomo

Chief Financial Officer

cc:	Lisa Kohl, Securities and Exchange Commission
	Dietrich King, Securities and Exchange Commission