July 22, 2014

 

FILED VIA EDGAR AND UPS

 

Securities and Exchange Commission

Division of Corporation Finance
100 F Street, NE
Washington, DC  20549

Attention:

Ethan Horowitz

 

Branch Chief

 

Re:                             Avery Dennison Corporation
Form 10-K for Fiscal Year Ended December 28, 2013
Filed February 26, 2014
File No. 001-07685

 

Ladies and Gentlemen:

 

Avery Dennison Corporation (the “Company”) acknowledges receipt of the June 15, 2014 follow-up comment letter (the “Comment Letter”) from the staff of the Commission (the “Staff”) to Mitchell R. Butier, the Company’s Senior Vice President and Chief Financial Officer.  The Company is in the process of preparing for its earnings release and quarterly report on Form 10-Q for the second quarter of 2014.  As a result, the Company requests an extension of time to respond.  The Company intends to file its response via EDGAR on or before Friday, August 15, 2014.

 

If you have any questions or concerns, please do not hesitate to contact the undersigned at (626) 304-2064.

 

 

Sincerely,

 

 

 

/s/ Lori J. Bondar

 

 

 

Lori J. Bondar

 

Vice President, Controller and

 

Chief Accounting Officer