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United States securities and exchange commission logo





                    December 21, 2022

       Anthony DiSilvestro
       Chief Financial Officer
       Mattel Inc.
       333 Continental Blvd.
       El Segundo, CA 90245

                                                        Re: Mattel, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            File No. 001-05647

       Dear Anthony DiSilvestro:

              We have completed our review of your filings. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing
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