CORRESP 1 filename1.htm

 

April 14, 2009

 

W. Crews Lott

 

 

Tel: +1 214 978 3042

Via Edgar- Correspondence Only

 

crews.lott@bakernet.com

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3720

Washington, DC 20549-7010

Attention: Ms. Christy Adams

 

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 Ms. Adams:

 

This firm represents Helen of Troy Limited (the “Company”). Please refer to your letter dated April 6, 2009.  As we previously discussed, I am writing to request the extension of the deadline for the Company to respond to the comments in that letter from April 20, 2009 to May 4, 2009.  Thank you for your consideration.

 

Very truly yours,

 

 

 

Baker & McKenzie LLP

 

 

 

/s/ W. Crews Lott

 

W. Crews Lott

 

 

 

Cc: Vincent D. Carson