January 26,
2007
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. James Lopez
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. James Lopez
| Re: | Avery Dennison Corporation | |||
| Form 10-K for the Fiscal Year Ended December 31, 2005 | ||||
| File No. 1-7685 |
Ladies and Gentlemen:
In reference to the letter dated December 14, 2006 from the staff (the “Staff”) of the
Securities and Exchange Commission with respect to the above-referenced filing. We have obtained
some information in preparation for a response to your letter, but will need additional time to
obtain further information from our subsidiaries to prepare a full response. Accordingly,
we respectfully advise the Staff that we expect to submit our response during the week of March 19,
2007.
Please do not hesitate to contact me at (626) 304-2000, if you should have any questions or
need additional information.
| Sincerely, /s/ Michael A. Skovran Michael A. Skovran Vice President and Controller |
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cc:
|
Barbara Jacobs, Securities and Exchange Commission | |
| Cecilia D. Blye, Securities and Exchange Commission |