Raggi, Lorenzo; Andreau, Jorge Mario Universidad de Buenos Aires. Facultad de Psicología - Universidad del Salvador. Facultad de Psicología y Psicopedagogía. Buenos Aires, Argentina. ABSTRACT Emotion regulation (ER) is an ongoing process wherein each person manages their emotional responses in accordance with contextual demands. Difficulties in ER can significantly impact an individual’s mental health and lead to a range of psychological problems. Previous studies have demonstrated a correlation between resting electrophysiological brain activity (EEG) and difficulties in ER and between event related potentials (ERP) and ER strategies. However, the relationship between difficulties in ER and ERPs activity have not been examined yet. In order to realize a first exploratory approach to link these variables, we utilized a classical oddball paradigm to elicit a classical ERP component (termed P3). Then, we examined the correlation between both the amplitude and latencies of the P3 component and scores on the Difficulties in Emotion Regulation Scale (DERS). We found significant positive correlations between the Difficulties in Emotional Awareness subscale of the DERS and P3 amplitude, as well as between the Lack of Emotional Control subscale and P3 latency, which indicates that greater difficulties in ER are positively related to reduced cognitive performance and slower mental speed. These results represent a novel attempt to link ERP activity with different levels of difficulties in ER. Keywords Emotion Regulation - DERS - ERP - EEG