NEUTROGENA CORP
15-12G, 1994-10-05
PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS
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                            SECURITIES AND EXCHANGE COMMISSION

                                  Washington, D.C. 20549

                                          FORM 15

                  Certification and Notice of Termination of Registration
                Under Section 12(g) of the Securities Exchange Act of 1934
                or Suspension of Duty to File Reports Under Sections 13 and
                       15(d) of the Securities Exchange Act of 1934

                         Commission File Number       0-7623      

                                    Neutrogena Corporation      
                  (Exact name of registrant as specified in its charter)

                                   5760 West 96th Street
                               Los Angeles, California 90045
                                      (310) 642-1150          
                    (Address, including zip code, and telephone number,
                      including area code, of registrant's principal
                                    executive offices)

                              Common Stock ($.001 par value)
                        Series A Preferred Stock ($.001 par value)
                 (Title of each class of securities covered by this Form)

                                           None   
                (Titles of all other classes of securities for which a duty
                  to file reports under Section 13(a) or 15(d) remains) 

                     Please place an X in the box(es) to designate the
                 appropriate rule provision(s) relied upon to terminate or
                             suspend the duty to file reports:

               Rule 12g-4(a)(1)(i)   [X]     Rule 12h-3(b)(1)(ii)  [ ]
               Rule 12g-4(a)(1)(ii)  [ ]     Rule 12h-3(b)(2)(i)   [ ]
               Rule 12g-4(a)(2)(i)   [ ]     Rule 12h-3(b)(2)(ii)  [ ]
               Rule 12g-4(a)(2)(ii)  [ ]     Rule 15d-6  [ ]          
               Rule 12h-3(b)(1)(i)   [X]                         

                     Approximate number of holders of record as of the
                           certification or notice date:    1  

                         Pursuant to the requirements of the Securities
               Exchange Act of 1934, Neutrogena Corporation has caused this




               <PAGE>2

               certification/notice to be signed on its behalf by the
               undersigned duly authorized person.


               Date:  October 5, 1994     By: /s/ Dasha Lewin
                                          Name:  Dasha Lewin
                                          Title: Vice President, Treasurer
                                          and Corporate Secretary



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