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corresp

November 28, 2005

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. George F. Ohsiek, Jr.

    Re:

    Crown Crafts, Inc.

    Form 10-K for Fiscal Year Ended April 3, 2005

    Filed June 21, 2005

    Form 10-Q for Fiscal Quarter Ended July 3, 2005

    File No. 1-7604

Ladies and Gentlemen:

     Crown Crafts, Inc., a Delaware corporation (the “Company”), hereby transmits for filing the
Company’s responses to comments of the Staff contained in the letter from George F. Ohsiek, Jr. to
the undersigned dated November 10, 2005. For the Staff’s convenience, the numbered paragraphs
below correspond to the paragraph numbers in the Staff’s November 10, 2005 comment letter.

Form 10-K for Fiscal Year Ended April 3, 2005

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations,
page 7

Results of Operations, page 7

    1.

    In response to the Staff’s comments, the Company intends to disclose in its future
filings additional information regarding the extent to which each factor referenced
contributed to the overall change in a financial statement line item where two or more
business reasons have been identified as contributing to a material change in that line
item. This would include, where practicable and to the extent applicable, the Company’s
quantifying the sales contributed by lost programs at major customers in the comparable
prior year quarterly and annual period. The Company anticipates that this will result in
the inclusion of disclosures similar to the following in future filings:

Securities and Exchange Commission

November 28, 2005

Page 2

    “Net Sales: Sales of bedding, blankets and accessories decreased in fiscal year 2005
primarily as a result of the transition of the Company’s Classic Pooh license to
direct-to-retail. Bib and bath sales during this period decreased $1.5 million primarily
due to the loss of a bath program at a major customer in the second quarter. Sales volumes
of high-end luxury throws have been negatively impacted by the recent downturn in the
economy.”

Schedule II, page 16

    2.

    The Company’s factor assumes the credit risk with respect to factored receivables;
however, the Company continues to be responsible for agreed-upon deductions, such as
advertising support, markdowns and warehouse and other allowances, which represent the
majority of the Company’s allowance for customer deductions. The cost of the allowances
for customer deductions is typically a certain percentage of Company sales and therefore,
the cost recognized as an offset against sales will fluctuate directly with sales. The
allowance for customer deductions that is netted against accounts receivable in the
consolidated balance sheet is primarily impacted by the timing of the customer initiated
funding requests, but, in the case of allowances for sales returns, is also influenced by
the overall volume of uncollected receivables.

Note 2. Summary of Significant Accounting Policies, page F-6

    3.

    In response to the Staff’s comments, the Company intends to include a disclosure
similar to the following in future filings:

    “Shipping and handling costs, net of amounts reimbursed by customers, are relatively
insignificant and are included in net sales.”

Note 5. Financing Arrangements, page F-10

    4.

    The Company uses rates for debts of similar companies to estimate the fair value of
debt rather than the fair value of its own incremental borrowing rate for similar
liabilities due to the fact that the Company has not borrowed any additional funds since
its restructuring in July 2001. As such, the Company does not have any current incremental
borrowing from which to base fair value. The Company believes that using the rates
obtained by similar companies in a similar financial situation as that of the Company as a
basis for its estimate of fair value is a reasonable alternative.

     Any additional comments or questions regarding the above-referenced reports or this letter
should be directed to the undersigned at telephone (225) 647-9122 or facsimile (225) 647-9104.

    Sincerely,

    /s/ Amy Vidrine Samson

    Amy Vidrine Samson

    Chief Financial Officer