July 7, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
United States of America
Ladies and Gentlemen:
We have read the statements made by The Wella Company regarding us pursuant to Item 304 of Regulation S-K, included in the Amendment No. 2 to the Registration Statement on Form S-1 of The Wella Company, dated July 7, 2026, and have the following comments:
1.We agree with the statements made in the paragraphs 1, 2 and 3 of the disclosure.
2.We have no basis on which to agree or disagree with the statements made in paragraph 4 of the disclosure.
Yours truly,
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/s/ Deloitte SA |
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Geneva, Switzerland |
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cc: | Ms. Jodi Taylor |
| Audit Committee Chairman |
| The Wella Company |