SEC Comment Letter for Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE) — Oct 26, 2012

Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: Oct. 26, 2012 · CIK: 0001041859 · Accession: 0000000000-12-059096

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

October 25, 2012

Author

/s/Tia L. Jenkins

Form

UPLOAD

Company

Childrens Place, Inc. (PLCE) (CIK 0001041859)

Letter

October 25, 2012 Via E-mail Mr. Steven E. Baginski Chief Financial Officer The Children’s Place Retail Stores, Inc. 500 Plaza Drive Secaucus, NJ 07094

Re: The Children’s Place Retail Stores, Inc. Form 10-K for the Year Ended January 28, 2012 Filed March 23, 2012 File No. 000 -23071

Dear Mr. Baginski :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Tia L. Jenkins

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October 25, 2012

Via E-mail
Mr. Steven E. Baginski
Chief Financial  Officer
The Children’s Place Retail Stores, Inc.
500 Plaza Drive
Secaucus, NJ 07094

Re: The Children’s Place Retail  Stores, Inc.
 Form 10-K for the Year Ended January 28, 2012
Filed March 23, 2012
File No. 000 -23071

Dear Mr. Baginski :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the Un ited States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/Tia L. Jenkins

    Tia L. Jenkins
        Senior Assistant Chief Accountant
Office of Beverages, Apparel, and
Mining

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