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SEC Company Response from Childrens Place, Inc. (PLCE) (CIK 0001041859) (PLCE) — Jun 29, 2017

Childrens Place, Inc. (PLCE) (CIK 0001041859)
Date: June 29, 2017 · CIK: 0001041859 · Accession: 0001144204-17-035018

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File numbers found in text: 000-23071

Referenced dates: June 29, 2017

Date
June 29, 2017
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: Craig Arakawa, Accounting Branch Chief, Office of Beverages, Apparel and Mining Re: The Children’s Place, Inc. Form 10-K for the Fiscal Year Ended January 28, 2017 Filed March 23, 2017 File No. 000-23071

Dear Mr. Arakawa:

We acknowledge receipt of your letter dated June 29, 2017 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 31, 2017.

Please telephone me at (201) 453-7351 or my colleague Anurup Pruthi, Senior Vice President, Chief Financial Officer of the Company, if there are any concerns regarding our proposed timetable.

Sincerely,
/s/ Michael Scarpa

Show Raw Text
CORRESP
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filename1.htm

500
Plaza Drive

Secaucus,
New Jersey 07094

Phone
201.453.6400

June 29, 2017

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Craig Arakawa, Accounting Branch Chief, Office of
Beverages, Apparel and Mining

 Re: The Children’s Place, Inc.

Form 10-K for the Fiscal Year Ended January
28, 2017

Filed March 23, 2017

File No. 000-23071

Dear Mr. Arakawa:

We acknowledge receipt of your letter dated
June 29, 2017 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 31, 2017.

Please telephone me at (201) 453-7351 or
my colleague Anurup Pruthi, Senior Vice President, Chief Financial Officer of the Company, if there are any concerns regarding
our proposed timetable.

    Sincerely,

    /s/ Michael Scarpa

    Michael Scarpa

    Chief Operating Officer

MS/jem

 cc: Anurup Pruthi, Senior Vice President, Chief Financial
Officer

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