-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Dy953oOh/0+gdiSrXXmMeV9yKUShMec7xqzBvr/slwzmuW1NdbDHxYI9zEDV92mk
 JuRO/Z/omIVdZTj2ytsuyA==

<SEC-DOCUMENT>0000000000-07-021344.txt : 20070618
<SEC-HEADER>0000000000-07-021344.hdr.sgml : 20070618
<ACCEPTANCE-DATETIME>20070430143221
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-021344
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070430

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Linens Holding Co.
		CENTRAL INDEX KEY:			0001366913
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700]
		IRS NUMBER:				204192917
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1230

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		6 BRIGHTON ROAD
		CITY:			CLIFTON
		STATE:			NJ
		ZIP:			07015
		BUSINESS PHONE:		9737781300

	MAIL ADDRESS:	
		STREET 1:		6 BRIGHTON ROAD
		CITY:			CLIFTON
		STATE:			NJ
		ZIP:			07015
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-07-029104
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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