SEC Comment Letter for Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE) — Jun 17, 2009
Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: June 17, 2009 · CIK: 0001041859 · Accession: 0000000000-09-031967
AI Filing Summary & Sentiment
Reasoning
Referenced dates: June 9, 2009
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE June 16, 2009 Via Facsimile (212) 504-6666 and U.S. Mail Dennis J. Block, Esq. Cadwalader Wickersham & Taft, LLP. One World Financial Center New York, NY 10281 Re: The Children’s Place Retail Stores, Inc. Revised Preliminary Proxy Statement on Schedule 14A Filed June 12, 2009 Ezra Dabah, et al. File No. 0-23071
Dear Mr. Block:
We have conducted a limited review of the filing listed above and have the following comment. Preliminary Proxy Statement
1. We reissue prior comment 1 of our letter dated June 9, 2009. Although your revised disclosure lists the series of events culminating in Ms. Kasak’s appointment as interim Chair, the disclosure is ambiguous as to whether Mr. Dabah voluntarily stepped down or whether he was removed. Please revise your disclosure to specifically address the circumstances under which the position of Board Chairman became vacant. Closing Comments
As appropriate, please amend your filing and respond promptly to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
Dennis Block, Esq. Cadwalder, Wickersham & Taft, LLP. June 16, 2009 Page 2 Please direct any questions to me at (202) 551-3757 or, in my absence, to Nicholas Panos, Senior Special Counsel, at (202) 551-3266. You may also contact me via facsimile at (202) 772-9203. Please send all correspondence to us at the following ZIP code: 20549-3628. S i n c e r e l y , M e l l i s s a C a m p b e l l D u r u Special Counsel Office of Mergers and Acquisitions
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
June 16, 2009
Via Facsimile (212) 504-6666 and U.S. Mail
Dennis J. Block, Esq.
Cadwalader Wickersham & Taft, LLP. One World Financial Center New York, NY 10281
Re: The Children’s Place Retail Stores, Inc.
Revised Preliminary Proxy Statement on Schedule 14A
Filed June 12, 2009
Ezra Dabah, et al. File No. 0-23071
Dear Mr. Block:
We have conducted a limited review of the filing listed above and have the following
comment. Preliminary Proxy Statement
1. We reissue prior comment 1 of our letter dated June 9, 2009. Although your revised disclosure lists the series of events culminating in Ms. Kasak’s appointment as interim Chair, the disclosure is ambiguous as to whether Mr. Dabah voluntarily stepped down or whether he was removed.
Please revise your disclosure to specifically address the
circumstances under which the position of Board Chairman became vacant.
Closing Comments
As appropriate, please amend your filing and respond promptly to these comments. You
may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
Dennis Block, Esq.
Cadwalder, Wickersham & Taft, LLP. June 16, 2009 Page 2 Please direct any questions to me at (202) 551-3757 or, in my absence, to Nicholas Panos, Senior Special Counsel, at (202) 551-3266. You may also contact me via facsimile at (202) 772-9203. Please send all correspondence to us at the following ZIP code: 20549-3628. S i n c e r e l y , M e l l i s s a C a m p b e l l D u r u Special Counsel Office of Mergers and Acquisitions