SEC Comment Letter for Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE) — Oct 18, 2013
Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: Oct. 18, 2013 · CIK: 0001041859 · Accession: 0000000000-13-057377
AI Filing Summary & Sentiment
Reasoning
Letter
October 18 , 2013 Via E -mail Jane T. Elfers Chief Executive 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 Fiscal Year Ended February 2, 2013 Filed March 28, 2013 File No. 000 -23071
Dear Ms. Elfers :
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 la ws of the United 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Craig Arakawa (for)
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October 18 , 2013 Via E -mail Jane T. Elfers Chief Executive 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 Fiscal Year Ended February 2, 2013 Filed March 28, 2013 File No. 000 -23071 Dear Ms. Elfers : 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 la ws of the United 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Craig Arakawa (for) Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining