0001144204-14-041762.txt : 20140904 0001144204-14-041762.hdr.sgml : 20140904 20140707171433 ACCESSION NUMBER: 0001144204-14-041762 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Childrens Place, Inc. CENTRAL INDEX KEY: 0001041859 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-FAMILY CLOTHING STORES [5651] IRS NUMBER: 311241495 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 PLAZA DRIVE CITY: SECAUCUS STATE: NJ ZIP: 07094 BUSINESS PHONE: 2015582400 MAIL ADDRESS: STREET 1: 500 PLAZA DRIVE CITY: SECAUCUS STATE: NJ ZIP: 07094 FORMER COMPANY: FORMER CONFORMED NAME: CHILDRENS PLACE RETAIL STORES INC DATE OF NAME CHANGE: 19970702 CORRESP 1 filename1.htm

  

 

 

 

July 7, 2014

 

 

 

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, Inc.
    Form 10-K for the Fiscal Year Ended February 1, 2014
    Filed March 20, 2014
    File No. 000-23071

 

Dear Ms. Jenkins:

 

We acknowledge receipt of your letter dated July 3, 2014 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 August 1, 2014.

 

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
  James E. Myers, Esq., Vice President, Assistant General Counsel
  Jeffrey Wood, Vice President, Tax and Treasury

 

 



 

GRAPHIC 2 image_006.jpg GRAPHIC begin 644 image_006.jpg M_]C_X``02D9)1@`!`0```0`!``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+ M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P"O1117TI\, M%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!115^PU M*ZM5%M;RF)9)49F0D,<9&,CMSTI.]M"HI-ZE"BMS7]3NSJFI61E9HDOW>/)) M,>UF`"^@YZ>PK2NPDGC*VE>_"RAX`$V-D9"\9`QSD_F:S]H[)M=+FWL4VTGL M[?BUW\CD:*ZO39I#XRU/,S+E;D%LG@!6Q^6!CZ5BZILI!! M)Y7GDXQWIQFV[6)E248\U^K7W,SJ*U_#5K%=:OB:-91%#),L3_Z&=171/MG\'6" MSW?E*+J4#<&;(`7`X],G\Z;XBFDC71?+N78)8JZN"1\V]QN]<\#\JE5+NUN_ MX%NC:/-?HG]YS]%=IO?_`(6GMW';]IV8SQMQT^GM7',TDKM*S,S$Y9R*Y?!L;=VC8[DK5M!# M:?$&.*U7R8I%WM$#PA:+<5_`U'M7:[72_P!Q?U=.7*GU2^\X^BNA\0;ETK2D MFE6[G9'D%VH.'0G`7<0"2"#G(XS5Z>\EBTK2I/[1>.0V3$0D$B8[V`![=./7 MBG[71.VX>P5VF]K?C\SD**W]#O8K;3+R*]B,UE)-%'*G=`0_S+Z,"%_*EU2U MN=+T=[/SO-M)+A9()5/RR(5."/ZCU%/VGOS3BY)[ћF(4^&5H)DE4*60A@&&1GZ4RM+1K^UL;C%WI]O=PR M,N[SVT6RD,S,#Y@;C&/0^]9VA2^'? M$4XTZ\TB.SN7!\J6W=@"?3V/US7,JR<.?ET^1W2PLHU?9.HN;Y[]-3F(M8NH M=0GO4$7GS!@Y,8(^;[W'09Y_.H;F_EN8(X62%(T8L%CC"\G&2<=>@K9U+3QX M1UQX;BT@OX)$W1><#RN?8\'C%=7XAMM"TCP]!J4&BVTC3L@17S@;E+W_`+1UR].L#52R12,EKYD2+'&WV="5"\#&1VJO:ZG=6FH M_;TD#7.2=\@WY)ZGFJT44D\R0Q(SR.0JJHR23VKLI-#T?PK913:XIO=0E&Y+ M.-\*OU(_GT]C1-PA[MM7T%3C5J^]>R75]/\`@_B4-/DS2$.9\L*NOFFOQ.02 M^F2RFM!L,_N9-/CL7D+6\3F1%/\)/7'M6CJ,$'AWQ+ M4V<9+!3S^)HG5C'E? M+>^P4L/.?,N:SBG??8\XM+J2RN4N(@A=)4T:Z\.6.I:39I;AYS' M*H^\&QG!_G^-5S^\N:._70E4KTYB>-/^1!TC_?A_]%-3E3]FZ4.S)C6]LL14MNOU1YO1117<>2%=-X0C M6T-_KDJY33X"8\]#*W"_U_,5S-=Y);Z9IG@VQTW4KJ:VEO#]KD\J/<3Z`^G& M/Q%8UY>ZH]_RZG5A(7FY_P`JO\^GX_D:'A&X7Q'X3O=&NI-TL8*AB>&2VN)()5VR1L493V(.#7;>&;OP[I&LQR6NIW;-,/)*R0`*W M.*K?$32OL>MK?1KB*[7)QV<<'\Q@_G6%*2A6<=E+5>O4ZL1!U,-&;:;CH[.^ MG0M?#;2DGO;C4I5SY`"19_O'J?P'\ZY?Q!J+ZKKMW=LQ*M(1'[(.!^E>@?#, MK_PC]RHQN%T2?IL7']:\N=&CD9'&&4D$>AJJ3YJ\V^ED1B%R82E%=;M^HVE! M(((.".A%)176><3WEY/J%V]U.[ZVNHWDM;$Q[AO*P;6V] M\$5AZYPTYX6&#')&S`_4;J5:$Y3BXK;S*PM2E" ME.,Y60`8A4KMY!X&<=JN3JNR2M\T9TXT(WEG MO;0S?#FEG6-=M;3:3&6W2^R#D_X?C5OQIJ']H>)[HJ?WOZYJ33/& M-QH\*I8Z;I\;;`KRF-B[X[D[A]:R]6U0:M.)S96UM(23(8`1O)[G)/\`DTDI MNKS-:6T'*5..'Y(RU;N]'\E\C/KU.=#XO^'J2*-]Y$NX>ID3@_F,_F*\OB<1 MS([(KA6!*-T;V-=3:^/K[3X?(L=.TZ"$'.Q8WZ^OWJG$4YRY7!:IEX*K3I\R MJO22ML)X%\01Z-J;V]TVRUNL`L>B,.A/MR0?P]*E\<>&IK'4)=3MHR]E<-O8 MKSY;'KGV)YS[XK#U?61JY$C:?:6TQ8L\ENI4N3ZY)JUI/B_5M(A%O'(D]L!@ M0SKN4#T':U>K;6<18D_,Y M^Z@]2:V6\4:7(^^7PO8ESR2K%0?PQ4-YXRU">U-I9Q6^G6QZI:)M)_'_``Q5 MN51Z*-O5_P"1BJ="+O*=UV2?Z[&=KMC!IFLSV5M-YT<.U?,R#EMHW=/]K/': MN\O0?^%1J,'_`%,1_P#(BUYW8W26=T)I;6&Z7!'ES9VGWX-=.WQ#U#[.+9-. MTX6X39Y31L5QTQC=C&.U9UJ=27*DKV=S?#5J,/:.3MS)I*S=CCZVM"T<:A!J M%W.C_9;2VDDW`X!D`^5<_K4R^*%5]W_"/Z(?4?93_P#%5:O?'5Y>:5-IRV-I M!#*FS]TI&![