<SEC-DOCUMENT>9999999997-21-000441-index.html : 20210311
<SEC-HEADER>9999999997-21-000441.hdr.sgml : 20210311
<ACCEPTANCE-DATETIME>20210128124338
ACCESSION NUMBER:		9999999997-21-000441
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210204
ACTION DATE:               	20210204
RECEIVED DATE:           	20210128

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COTY INC.
		CENTRAL INDEX KEY:			0001024305
		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
		IRS NUMBER:				133823358
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		SEC STAFF LETTER

	BUSINESS ADDRESS:	
		STREET 1:		350 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10118
		BUSINESS PHONE:		212-389-7300

	MAIL ADDRESS:	
		STREET 1:		350 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10118

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COTY INC /
		DATE OF NAME CHANGE:	19961004
</SEC-HEADER>
<DOCUMENT>
<TYPE>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>