Kane Kessler, P. C.

1350 Avenue of the Americas

New York, New York 10019

July 3, 2007

BY EDGAR

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549

Re: Preliminary Proxy Statementof Wynnefield Partners Small Cap Value, L.P. and its Affiliates

Ladies and Gentlemen:

On behalf of Wynnefield Partners Small Cap Value, L.P and its affiliates, we are today filing with the Securities and Exchange Commission a preliminary proxy statement regarding the 2007 annual meeting of stockholders of Crown Crafts, Inc.

Anycomments with respect to the Proxy Statement should be directed to the following:

Jeffrey S. Tullman, Esq.

Kane Kessler, P.C.

1350 Avenue of the Americas, 26^th Floor

New York, New York 10019

(212) 541-6222

Fax (212) 245-3009

jtullman@kanekessler.com

Very truly yours,

/s/ Jeffrey S. Tullman

Jeffrey S. Tullman