SEC Comment Letter for Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE) — Oct 31, 2011
Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: Oct. 31, 2011 · CIK: 0001041859 · Accession: 0000000000-11-063383
AI Filing Summary & Sentiment
Reasoning
Letter
October 31, 2011 Via E-mail Jane T. Elfers Chief Executive Officer and President The Children’s Place Retail Stores, Inc. 500 Plaza Drive Secaucus, New Jersey 07094 Re: The Children’s Place Retail Stores, Inc. Form 10-K for the Fifty-Two Weeks Ended January 29, 2011 Filed March 28, 2011 Form 10-Q for the Quarterly Period Ended July 30, 2011 Filed September 7, 2011 File No. 0-23071
Dear Ms. Elfers: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ James Allegretto
James Allegretto Senior Assistant Chief Accountant
cc: Bernard L. McCracken Principal Accounting Officer Via E-mail
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October 31, 2011
Via E-mail
Jane T. Elfers Chief Executive Officer and President The Children’s Place Retail Stores, Inc. 500 Plaza Drive Secaucus, New Jersey 07094
Re: The Children’s Place Retail Stores, Inc.
Form 10-K for the Fifty-Two Weeks Ended January 29, 2011
Filed March 28, 2011 Form 10-Q for the Quarterly Period Ended July 30, 2011 Filed September 7, 2011 File No. 0-23071
Dear Ms. Elfers:
We have completed our review of your f ilings. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ James Allegretto
James Allegretto Senior Assistant Chief Accountant
cc: Bernard L. McCracken Principal Accounting Officer Via E-mail