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SEC Comment Letter for Childrens Place, (PLCE) — Feb 18, 2026

Childrens Place, Inc.
Date: Feb. 18, 2026 · CIK: 0001041859 · Accession: 0000000000-26-001673

Financial Reporting Regulatory Compliance Related Party / Governance

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File numbers found in text: 000-23071

Date
February 18, 2026
Author
Division of
Form
UPLOAD
Company
Childrens Place, Inc.

Letter

Re: The Children's Place, Inc. Form 10-K for the Fifty-Two Weeks Ended February 1, 2025 File No. 000-23071 Dear John Szczepanski:

February 18, 2026

John Szczepanski Chief Financial Officer and Principal Accounting Officer The Children's Place, Inc. 500 Plaza Drive Secaucus, NJ 07094

We have completed our review of your filings. 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.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 18, 2026

John Szczepanski
Chief Financial Officer and Principal Accounting Officer
The Children's Place, Inc.
500 Plaza Drive
Secaucus, NJ 07094

 Re: The Children's Place, Inc.
 Form 10-K for the Fifty-Two Weeks Ended February 1, 2025
 File No. 000-23071
Dear John Szczepanski:

 We have completed our review of your filings. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>