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SEC Company Response from Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE) — Jun 27, 2013

Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: June 27, 2013 · CIK: 0001041859 · Accession: 0001144204-13-037009

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File numbers found in text: 000-23071

Referenced dates: June 27, 2013

Date
June 27, 2013
Author
/s/ Michael Scarpa
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 Filed March 28, 2013 Definitive Proxy Statement on Schedule 14A Filed April 8, 2013 File No. 000-23071

Re: The Children’s Place Retail Stores, Inc.

Dear Ms. Jenkins:

We acknowledge receipt of your letter dated June 27, 2013 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 July 25, 2013.

Please telephone me at (201) 453-7351 if there are any concerns regarding our proposed timetable.

Sincerely,
/s/ Michael Scarpa

Show Raw Text
CORRESP
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filename1.htm

    June 27, 2013

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 February 2, 2013

Filed March 28, 2013

Definitive Proxy Statement
on Schedule 14A

Filed April 8, 2013

File No. 000-23071

Dear Ms. Jenkins:

We acknowledge receipt of your letter dated
June 27, 2013 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 July 25, 2013.

Please telephone me at (201) 453-7351 if
there are any concerns regarding our proposed timetable.

    Sincerely,

    /s/ Michael Scarpa

    Michael Scarpa

    Chief Operating Officer and Chief Financial Officer

MS/jem

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

Bernard L. McCracken, Vice President, Controller

John Taylor, Vice President, Finance

Brett Flanz, Director, Financial Reporting

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