SEC Comment Letter for Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE) — Aug 6, 2014
Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: Aug. 6, 2014 · CIK: 0001041859 · Accession: 0000000000-14-039805
AI Filing Summary & Sentiment
Reasoning
Letter
August 6 , 2014 Via E -mail Mr. Michael Scarpa Chief Financial Officer The Children’s Place, Inc. 500 Plaza Drive Secaucus, NJ 07094
Re: The Children’s Place, Inc. Form 10 -K for the Fiscal Year Ended February 1, 2014 Filed March 20, 2014 File No. 000 -23071
Dear Mr. Scarpa :
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 United States. We u rge 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/Tia L. Jenkins
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August 6 , 2014 Via E -mail Mr. Michael Scarpa Chief Financial Officer The Children’s Place, Inc. 500 Plaza Drive Secaucus, NJ 07094 Re: The Children’s Place, Inc. Form 10 -K for the Fiscal Year Ended February 1, 2014 Filed March 20, 2014 File No. 000 -23071 Dear Mr. Scarpa : 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 United States. We u rge 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/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining