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SEC Comment Letter for BURLINGTON COAT FACTORY WAREHOUSE CORP (CIK 0000718916) — Apr 12, 2005

BURLINGTON COAT FACTORY WAREHOUSE CORP (CIK 0000718916)
Date: April 12, 2005 · CIK: 0000718916 · Accession: 0000000000-05-017702

AI Filing Summary & Sentiment

Date
April 8, 2005
Author
Anthony Watson
Form
UPLOAD
Company
BURLINGTON COAT FACTORY WAREHOUSE CORP (CIK 0000718916)

Letter

Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Robert L. LaPenta, Jr. Chief Accounting Officer Burlington Coat Factory Warehouse Corporation 1830 Route 130 Burlington, NJ 08016

RE: Burlington Coat Factory Warehouse Corporation Item 4.02 Form 8-K Filed April 7, 2005 File No. 1-8739

Dear Mr. LaPenta:

We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment.

Please amend your report to disclose the amount of the restatement for the specific periods involved.

You should file an amendment in response to this comment on or before April 15, 2005.

If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942- 7781.

Sincerely,
Anthony Watson
Staff Accountant

Show Raw Text
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

April 8, 2005

Mail Stop 3-8

By Facsimile and U.S. Mail

Mr. Robert L. LaPenta, Jr.
Chief Accounting Officer
Burlington Coat Factory Warehouse Corporation
1830 Route 130
Burlington, NJ 08016

		RE:	Burlington Coat Factory Warehouse Corporation Item
4.02 Form 8-K Filed April 7, 2005
			File No.  1-8739

Dear Mr. LaPenta:

	We have reviewed your Item 4.02 Form 8-K for compliance with
the
form requirements and have the following comment.

	Please amend your report to disclose the amount of the
restatement for the specific periods involved.

	You should file an amendment in response to this comment on
or
before April 15, 2005.

	If you have any questions regarding these comments, please
direct them to Anthony Watson, Staff Accountant, at (202) 942-
7781.

							Sincerely,

							Anthony Watson
						Staff Accountant

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April 1, 2005
Page 2

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