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November
13, 2009
VIA
EDGAR
Mr.
Blaise Rhodes
Staff
Accountant
Division
of Corporation Finance
Mail Stop
3561
United
States Securities and Exchange Commission
100 F
Street, NE
Washington,
D.C. 20549
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Re:
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Coach,
Inc.
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Form
10-K for Fiscal Year Ended June 27,
2009
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Filed
August 19, 2009
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File
No. 001-16153
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Dear Mr.
Rhodes:
Thank you
for the Staff’s November 6, 2009 letter to Coach, Inc. setting forth the
Commission’s comments to our Form 10-K for the fiscal year ended June 27, 2009.
This letter is to confirm the Company’s understanding based on our telephone
conversation that the Staff does not object to our request for an extension to
provide a response to the Commission’s comments by no later than December 2,
2009. We are grateful for the Staff’s assistance in this
matter. Please do not hesitate to call me at (212) 629-2240 if you
have any questions in the meantime.
Sincerely,
/s/ Michael F. Devine,
III .
Michael
F. Devine, III
Executive
Vice President and Chief Financial Officer
cc:
Ms.Tia
Jenkins, Senior Assistant Chief Accountant - SEC Division of Corporation
Finance
Mr. Brian
Bhandari, Branch Chief – SEC Division of Corporate Finance
Mr. Lew
Frankfort, Chairman and Chief Executive Officer of Coach, Inc.