EXHIBIT 15


         ACKNOWLEDGMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Linens 'n Things, Inc.
Clifton, New Jersey

Board of Directors:

Re:     Registration Statements Numbers 333-116719, 333-116720, 333-71903,
333-42874, 333-55803, 333-62982 and 333-62984 on Form S-8

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated August 9, 2005 related to our
review of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered a part of a registration statement prepared or certified by an
Independent Registered Public Accounting Firm or a report prepared or certified
by an Independent Registered Public Accounting Firm within the meaning of
sections 7 and 11 of the Securities Act of 1933.





/S/ KPMG LLP
------------

KPMG LLP

New York, New York
August 10, 2005






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