SEC Comment Letter 0000000000-24-011930 to Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE)
Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: Oct. 25, 2024 · CIK: 0001041859 · Accession: 0000000000-24-011930
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File numbers found in text: 333-282664
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October 25, 2024
Muhammad Umair
Chief Executive Officer
Childrens Place, Inc.
500 Plaza Drive
Secaucus, New Jersey 07094
Re:Childrens Place, Inc.
Registration Statement on Form S-1
Filed October 15, 2024
File No. 333-282664
Dear Muhammad Umair:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Alyssa Wall at 202-551-8106 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Jared Shure