SEC Comment Letter 0000000000-25-002197 to KIRKLAND'S, INC (KIRK) (CIK 0001056285) (TBHC)
KIRKLAND'S, INC (KIRK) (CIK 0001056285)
Date: Feb. 26, 2025 · CIK: 0001056285 · Accession: 0000000000-25-002197
AI Filing Summary & Sentiment
File numbers found in text: 000-49885
Letter
February 26, 2025 W. Michael Madden Chief Financial Officer Kirkland's, Inc. 5310 Maryland Way Brentwood, Tennessee 37027 Re:Kirkland's, Inc. Form 10-K for Fiscal Year Ended February 3, 2024 Form 10-Q for the Fiscal Period Ended November 2, 2024 File No. 000-49885 Dear W. Michael Madden: 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
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February 26, 2025
W. Michael Madden
Chief Financial Officer
Kirkland's, Inc.
5310 Maryland Way
Brentwood, Tennessee 37027
Re:Kirkland's, Inc.
Form 10-K for Fiscal Year Ended February 3, 2024
Form 10-Q for the Fiscal Period Ended November 2, 2024
File No. 000-49885
Dear W. Michael Madden:
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