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SEC Company Response from Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE) — Aug 24, 2012

Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: Aug. 24, 2012 · CIK: 0001041859 · Accession: 0001144204-12-047913

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File numbers found in text: 000-23071

Referenced dates: August 15, 2012

Date
August 24, 2012
Author
By
Form
CORRESP
Company
Childrens Place, Inc. (PLCE) (CIK 0001041859)

Letter

VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission Attention: Tia L. Jenkins, Senior Assistant Chief Accountant, Office of Beverages, Apparel, and Mining 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 Ms. Jenkins:

We acknowledge receipt of your letter dated August 15, 2012 related to the above referenced filing.

In order to complete our thorough review through the appropriate diligence channels, we respectfully request an extension of time to respond to the inquiries contained in the referenced letter. We currently anticipate submitting a response on or before September 14, 2012.

Please telephone me at (201) 453-7444 if there are any concerns regarding our proposed timetable.

Sincerely,
By:
/s/ Steven E. Baginski

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CORRESP
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filename1.htm

500 PLAZA DRIVE

SECAUCUS, NJ 07094

PHONE 201-453-6400

August 24, 2012

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

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

 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 Ms. Jenkins:

We acknowledge receipt of your letter dated
August 15, 2012 related to the above referenced filing.

In order to complete our thorough review
through the appropriate diligence channels, we respectfully request an extension of time to respond to the inquiries contained
in the referenced letter. We currently anticipate submitting a response on or before September 14, 2012.

Please telephone me at (201) 453-7444 if
there are any concerns regarding our proposed timetable.

    Sincerely,

    By:
    /s/ Steven E. Baginski

    Steven E. Baginski

Chief Financial Officer

SEB/jem

 cc: Bradley P. Cost, Esq., Senior Vice President and General
Counsel

Bernard L. McCracken, Vice President, Controller

John Taylor, Vice President, Finance

Gerard Amato, Director, Financial Reporting

James E. Myers, Esq., Assistant General Counsel (Corporate & Securities)