L BRANDS, INC.
Three Limited Parkway
Columbus, Ohio 43230
September 13, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Michael Killoy
Attention: Michael Killoy
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Re:
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L Brands, Inc.
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Registration Statement on Form S-4
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Filed September 11, 2018
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SEC File Nos. 333-227288; 333-227288-01-14
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Dear Mr. Killoy:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, L Brands, Inc. (the “Company”) hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:30 p.m. (Eastern Time), September 17, 2018, or as soon thereafter as practicable.
Please contact Deanna L. Kirkpatrick at Davis Polk & Wardwell LLP at (212) 450-4135 with any questions you may have concerning this request.
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Very truly yours,
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L BRANDS, INC.
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By:
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/s/ Shelley Milano
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Name:
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Shelley Milano
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Title:
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General Counsel
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