CORRESP

0001193125-13-394332.txt : 20131209 0001193125-13-394332.hdr.sgml : 20131209 20131008172022 ACCESSION NUMBER: 0001193125-13-394332 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JARDEN CORP CENTRAL INDEX KEY: 0000895655 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MISCELLANEOUS NONDURABLE GOODS [5190] IRS NUMBER: 351828377 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 555 THEODORE FREMD AVE CITY: RYE STATE: NY ZIP: 10580 BUSINESS PHONE: 914 967 9400 MAIL ADDRESS: STREET 1: 555 THEODORE FREMD STREET 2: AVE CITY: RYE STATE: NY ZIP: 10580 CORRESP 1 filename1.htm CORRESP

KANE KESSLER, P.C.

1350 AVENUE OF THE AMERICAS

NEW YORK, NEW YORK 10019

(212) 541-6222

October 8, 2013

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

Mail Stop: 3561

100 F Street, NE

Washington, D.C. 20549

Attention:

Jennifer Thompson

Accounting Branch Chief

Re:

Jarden Corporation

Form 10-K for Fiscal Year Ended December 31, 2012

Filed February 27, 2013

Commission File No. 1-13665

Dear Ms. Thompson:

We hereby submit in electronic format with the Securities and Exchange Commission (the “Commission”), pursuant to the Securities Exchange Act of 1934, as amended, and Regulation S-T, this letter regarding the Commission’s letter of comment, dated September 26, 2013 (the “Staff Letter”). In the Staff Letter, Jarden Corporation was initially given ten (10) business days within which to respond to the Commission’s comments. Pursuant to our discussion with you, this letter is to confirm your consent to Jarden Corporation having ten (10) additional business days, for a total of twenty (20) business days from the date of the Staff Letter, which is October 25, 2013, within which to respond to the Commission’s comments.

Thank you for consenting to such additional time period and we greatly appreciate your assistance in this matter.

Please feel free to contact the undersigned at (212) 519-5119, with any questions regarding the foregoing.

Very truly yours,

/s/ Mitchell Hollander

Mitchell Hollander

cc:	John E. Capps, Esq. (Jarden Corporation)