-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DjHFbxldJj3k/fmc0h6P94l6WSOWLKtahDL8NYjFdjDCbHHmmFaqLTty1dddmovy Z4ND+tp88ipv6ZkrN2N/og== 0001104659-09-015929.txt : 20090818 0001104659-09-015929.hdr.sgml : 20090818 20090310123918 ACCESSION NUMBER: 0001104659-09-015929 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090310 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HELEN OF TROY LTD CENTRAL INDEX KEY: 0000916789 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC HOUSEWARES & FANS [3634] IRS NUMBER: 742692550 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CLARENDON HOUSE STREET 2: CHURCH STREET CITY: HAMILTON BERMUDA STATE: D0 ZIP: - BUSINESS PHONE: 915-225-8000 MAIL ADDRESS: STREET 1: ONE HELEN OF TROY PLAZA CITY: EL PASO STATE: TX ZIP: 79912 CORRESP 1 filename1.htm

 

 

W. Crews Lott

 

Tel: +1 214 978 3042

 

crews.lott@bakernet.com

 

 

March 10, 2009

 

Via Edgar- Correspondence Only

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3720

Washington, DC 20549-7010

Attention: Mr. Ajay Koduri

 

Re:          Helen of Troy Limited
Form 10-K for the fiscal year ended February 29, 2008
Filed May 13, 2008
File No. 001-14669

 

Dear Mr. Koduri:

 

This firm represents Helen of Troy Limited (the “Company”). On behalf of the Company, I am writing in response your February 26, 2009 letter to request an extension of the deadline for the Company to respond to your comments to March 16, 2009.  The Company is requesting the extension because it is also in process of closing the books for the fiscal year ended February 29, 2009 and needs to coordinate a response to the comments with the Company’s Compensation Committee.  Thank you for your consideration.  We look forward to receiving your response.

 

Very truly yours,

 

Baker & McKenzie LLP

 

/s/ W. Crews Lott

 

W. Crews Lott

 

Cc: Vincent D. Carson

 

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