Attached files

file filename
10-Q - PVH CORP. /DE/tenq2ndqtr2010final.htm
EX-31.1 - PVH CORP. /DE/exh311.htm
EX-32.2 - PVH CORP. /DE/exh322.htm
EX-32.1 - PVH CORP. /DE/exh321.htm
EX-31.2 - PVH CORP. /DE/exh312.htm
EX-10.4 - PVH CORP. /DE/exh104boardfees.htm
EX-10.3 - PVH CORP. /DE/exh1032006incenplan.htm
EX-4.15 - PVH CORP. /DE/exh4152020notesindenture.htm
EX-4.13 - PVH CORP. /DE/exh413trumpetstockholderagrm.htm
EX-4.12 - PVH CORP. /DE/exh412amendmenttoapaxstkhold.htm
EX-10.5 - PVH CORP. /DE/exh105jpmpvhamendedagrmt7100.htm
EX-4.14 - PVH CORP. /DE/exh414trumpetstockholderagrm.htm
EX-10.1 - PVH CORP. /DE/exh101creditandguarantyagree.htm
EX-4.16 - PVH CORP. /DE/exh4162023notesthirdsuppleme.htm
EX-10.2 - PVH CORP. /DE/exh102creditagreementamendme.htm
EX-10.6 - PVH CORP. /DE/exh106secondamendmentechiric.htm
EX-4.11 - PVH CORP. /DE/exh411projecttrumpetstockhol.htm

EXHIBIT 15


Acknowledgement of Independent Registered Public Accounting Firm


We are aware of the incorporation by reference in


(i)

Post-Effective Amendment No. 2 to Registration Statement (Form S-8, No. 2-73803), which relates to the Phillips-Van Heusen Corporation Employee Savings and Retirement Plan,


(ii)

Registration Statement (Form S-8, No. 33-50841), which relates to the Phillips-Van Heusen Corporation Associates Investment Plan for Residents of the Commonwealth of Puerto Rico,


(iii)

Registration Statement (Form S-8, No. 333-29765), which relates to the Phillips-Van Heusen Corporation 1997 Stock Option Plan,


(iv)

Registration Statement (Form S-8, No. 333-41068), which relates to the Phillips-Van Heusen Corporation 2000 Stock Option Plan,


(v)

Registration Statement (Form S-8, No. 333-109000), which relates to the Phillips-Van Heusen Corporation 2003 Stock Option Plan,


(vi)

Registration Statement (Form S-8, No. 333-125694), which relates to the Phillips-Van Heusen Corporation Associates Investment Plan for Residents of the Commonwealth of Puerto Rico,


(vii)

Registration Statement (Form S-8, No. 333-143921), Registration Statement (Form S-8, No. 333-151966) and Registration Statement (Form S-8, No. 333-160382), each of which relates to the Phillips-Van Heusen Corporation 2006 Stock Incentive Plan,


(viii)

Registration Statement (Form S-8, No. 333-158327), which relates to the Phillips-Van Heusen Corporation Associates Investment Plan for Salaried Associates, and


(ix)

Registration Statement (Form S-3, No. 333-166190), which relates to an unlimited amount of debt securities, common stock and preferred stock and pursuant to which Phillips-Van Heusen Corporation has issued (i) 7 3/8% Senior Notes due 2020; and (ii) 5,750,000 shares of common stock to the public,


of our report dated September 10, 2010 with respect to the unaudited consolidated financial statements of Phillips-Van Heusen Corporation that are included in its Form 10-Q for the thirteen week period ended August 1, 2010.


Pursuant to Rule 436(c) of the Securities Act of 1933, our report is not a part of the registration statements or post-effective amendments prepared or certified by accountants within the meaning of Section 7 or 11 of the Securities Act of 1933.



/s/ ERNST & YOUNG LLP


New York, New York

September 10, 2010