December 22, 2006
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: James Lopez
| Re: | Avery Dennison Corporation | |||
| Form 10-K for the Fiscal Year Ended December 31, 2005 | ||||
| File No. 1-7685 |
Ladies and Gentlemen:
We confirm receipt of 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 commenced
obtaining information in preparation for a response to your letter, but will need additional time
beyond the ten business-day period referred to in your letter, which would be December 29, 2006, to
prepare an appropriate response. Accordingly, we respectfully advise the Staff that we expect to
submit our response during the week of January 22, 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 Avery Dennison Corporation |
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cc:
|
Barbara Jacobs, Securities and Exchange Commission | |
| Cecilia D. Blye, Securities and Exchange Commission |