Reappraisal is a cognitive emotion regulation strategy that induces a reduction in the arousal response elicited by both unpleasant and pleasant stimuli.One form of reappraisal is that of temporal distancing. Temporal distancing is the cognitive tool that allows the individual to perceive the stimuli in a broader temporal perspective.Reappraisal’s impact on the arousal response can be measured by assessing the amplitude of the event-related potential (ERP) component the late positive potential(LPP), a centro-parietal slow-wave ERP beginning around 350 ms post-stimulus and sustaining for up to several seconds. The aim of this study was to test various temporal-related perspectives in order to see their effect on the LPP. The analysis of the data suggests that a decrease in the amplitude of the LPP in response to emotionally unpleasant facial stimuli corresponds to adopting a temporal distancing strategy, regardless of the exact temporal distance chosen.