United States securities and exchange commission logo

                    December 3, 2020

       Anthony DiSilvestro
       Chief Financial Officer
       MATTEL INC /DE/
       333 Continental Boulevard
       El Segundo, CA 90245

                                                        Re: MATTEL INC /DE/
                                                            Form 10-K for the
Year Ended December 31, 2019
                                                            Filed February 25,
                                                            File No. 001-05647

       Dear Mr. DiSilvestro:

              We have completed our review of your filings. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.


                    Division of Corporation Finance

                    Office of Manufacturing
       cc:                                              Michael J. Scanlon