In connection with the letter, an independent investigation by Mattel's audit committee and a separate probe by the company's external auditor found that the lead audit partner of the external auditor violated SEC rules. (https://bit.ly/2VyctQ7)

Mattel had disclosed in August that it received the anonymous letter.

(Reporting by Sanjana Shivdas in Bengaluru, Editing by Sherry Jacob-Phillips)