January 16, 2007


Via Facsimile 917-777-3360 and U.S. Mail

Daniel E. Stoller
Skadden, Arps, Slate, Meagher & Flom
Four Times Square
New York, New York 10036

Re:	Parlux Fragrances, Inc.
PRRN14A filed by Glenn Nussdorf on January 11, 2007
SEC File No. 0-15491

Dear Mr. Stoller:

The staff in the Office of Mergers and Acquisitions has conducted
a
limited review of the revised consent statement identified above.
We
have the following additional comments.
All defined terms used in this letter have the same meaning as in
the
revised consent statement, unless otherwise indicated. All page
references refer to the blacklined copy of the revised consent
solicitation statement that you provided supplementally. Feel free
to
contact me at the phone number listed at the end of this letter
with
any questions about these comments or your filings generally.

Proposal 2. Election of Nominees, page 3

1. Refer to comment 4 in our last comment letter dated January 9,
2007 and your response. Provide the figures for the amounts of the
legal fees paid by Mr. Nussdorf to Mr. Angel in the table on pages
3-
4 of the revised consent solicitation statement.

Background and Reasons for the Consent Solicitation, page 5

2. Refer to comment 6 in our last comment letter. You have not
addressed the inconsistency between Mr. Nussdorf`s statements in
his
letter to the Company dated November 21, 2006 and in his amended
Schedule 13D filed on October 17, 2006 that he was already
exploring
an acquisition proposal to acquire Parlux, and his statements in
this
section that he "may explore the possibility of making an
acquisition
proposal" to acquire the Company if his Nominees are elected.
Please
revise. In addition, you should summarize the results of Mr.
Nussbaum`s efforts to date.



Please amend your consent solicitation statement in response to
these
comments.  You may wish to provide us with black-lined copies of
the
revised consent statement to expedite our review.  Please furnish
a
cover letter with your amended filing that keys your responses to
our
comments and provides any requested supplemental information.
Please
file such letter on EDGAR.  Detailed cover letters greatly
facilitate
our review.
Please understand that we may have additional comments after
reviewing your amended filings and responses to our comments. If
you
have any questions, please do not hesitate to contact me at (202)
551-3263.

Sincerely,



Christina Chalk
Special Counsel
Office of Mergers and Acquisitions
Daniel E. Stoller, Esq.
January 16, 2007
Page 1



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0303

         DIVISION OF
CORPORATION FINANCE