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SEC Company Response from Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE) — Aug 20, 2013

Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: Aug. 20, 2013 · CIK: 0001041859 · Accession: 0001144204-13-047125

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File numbers found in text: 000-23071

Referenced dates: August 19, 2013

Date
August 20, 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 Definitive Proxy Statement on Schedule 14A Filed April 8, 2013 Response dated July 24, 2013 File No. 000-23071

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

Dear Ms. Jenkins:

We acknowledge receipt of your letter dated August 19, 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 September 18, 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

    August 20, 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.

Forms 8-K

Filed May 23, 2013 and March 26, 2013

Definitive Proxy Statement on Schedule 14A

Filed April 8, 2013

Response dated July 24, 2013

File
No. 000-23071

Dear Ms. Jenkins:

We acknowledge receipt
of your letter dated August 19, 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 September 18, 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)