L BRANDS, INC.
Three Limited Parkway
Columbus, Ohio 43230
September 13, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Michael Killoy
Attention: Michael Killoy
Re: | L Brands, Inc. |
Registration Statement on Form S-4 | |
Filed September 11, 2018 | |
SEC File Nos. 333-227288; 333-227288-01-14 |
Dear Mr. Killoy:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, L Brands, Inc. (the “Company”) hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:30 p.m. (Eastern Time), September 17, 2018, or as soon thereafter as practicable.
Please contact Deanna L. Kirkpatrick at Davis Polk & Wardwell LLP at (212) 450-4135 with any questions you may have concerning this request.
Very truly yours, | ||
L BRANDS, INC. | ||
By: | /s/ Shelley Milano | |
Name: | Shelley Milano | |
Title: | General Counsel |