Irinquiries@prestigebrands.com
Prestige Consumer Healthcare Inc.
660 White Plains Road – Ste 250
Tarrytown, NY 10591
Telephone: 914-524-6819
View:
[BAKER, DONELSON, BEARMAN, CALDWELL & BERKOWITZ, PC LETTERHEAD]
|
COMMERCE
CENTER
SUITE
1000
211
COMMERCE STREET
NASHVILLE,
TENNESSEE 37201
PHONE:
615.726.5600
FAX:
615.726.0464
MAILING
ADDRESS:
P.O.
BOX 190613
NASHVILLE,
TENNESSEE 37219
WWW.BAKERDONELSON.COM
|
Gary
M.
Brown
Direct
Dial: (615) 726-5763
Direct
Fax: (615) 744-5763
E-Mail
Address: gbrown@bakerdonelson.com
April
14,
2006
Mr.
Jim
B. Rosenberg
Senior
Assistant Chief Accountant
United
States Securities and Exchange Commission
100
F.
Street NE
Washington,
DC 20549
Re:
Prestige
Brands Holdings, Inc.
Form
10-K/A for Fiscal Year Ended March 31, 2005
Filed
on
January 12, 2006
File
No.
001-32433
Prestige
Brands International LLC
Form
10-K/A for Fiscal Year Ended March 31, 2005
Filed
on
January 12, 2006
File
No.
333-117152818-18
Dear
Mr.
Rosenberg:
Per
my
conversation today with Frank Wyman, we are working on a response to your
letter
dated March 31, 2006 regarding the above referenced filings. As I indicated
to
Mr. Wyman, we anticipate having the formal response of Prestige Brands Holdings,
Inc. and Prestige Brands International LLC to the Commission by the end of
next
week (April 21).
If
you
have any questions, please do not hesitate to contact me.
Very
truly yours,
BAKER,
DONELSON, BEARMAN,
CALDWELL
& BERKOWITZ, P.C.
/s/
Gary
M. Brown
Gary
M.
Brown
cc: Frank
Wyman
Don
Abbott