EXHIBIT 16.2
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December 11, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.   20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of The Children's Place Retail Stores, Inc. Form 8-K/A
dated October 9, 2007 and filed with the Securities and Exchange Commission on
December 11, 2007, and have the following comments:

      1.    We agree with the statements made in the first, second, third and
            fifth paragraphs in section (a) of Item 4.01.
      2.    We agree with the statements made in the first and second sentence
            of the fourth paragraph in section (a) of Item 4.01.
      3.    As to the last sentence of the fourth paragraph in section (a) of
            Item 4.01 :
            a.    We agree that the Company informed us that the Company
                  believes that its disclosure regarding its material
                  weaknesses, as contained in Item 9A of its Annual Report on
                  Form 10-K, was fairly presented in all material respects, but
            b.    We disagree that the Company's disclosure regarding its
                  material weaknesses was fairly presented.

Yours truly,

/s/ DELOITTE & TOUCHE LLP
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DELOITTE & TOUCHE LLP

Parsippany, New Jersey