-----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, Pzm8SnQ+siPHSDcepScDReXLhVgCHDlhX9ddpzLs9ZZ/pJXn5DCCuCiw2SP6+iRj bXwDYPj67Y4aINfwIFe1Cw== 0000000000-05-017702.txt : 20060418 0000000000-05-017702.hdr.sgml : 20060418 20050412141123 ACCESSION NUMBER: 0000000000-05-017702 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050412 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: BURLINGTON COAT FACTORY WAREHOUSE CORP CENTRAL INDEX KEY: 0000718916 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-DEPARTMENT STORES [5311] IRS NUMBER: 221970303 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1830 RTE 130 CITY: BURLINGTON STATE: NJ ZIP: 08016 BUSINESS PHONE: 6093877800 MAIL ADDRESS: STREET 1: 1830 ROUTE 130 CITY: BURLINGTON STATE: NJ ZIP: 08016 PUBLIC REFERENCE ACCESSION NUMBER: 0000718916-05-000041 LETTER 1 filename1.txt April 8, 2005 Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Robert L. LaPenta, Jr. Chief Accounting Officer Burlington Coat Factory Warehouse Corporation 1830 Route 130 Burlington, NJ 08016 RE: Burlington Coat Factory Warehouse Corporation Item 4.02 Form 8-K Filed April 7, 2005 File No. 1-8739 Dear Mr. LaPenta: We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment. Please amend your report to disclose the amount of the restatement for the specific periods involved. You should file an amendment in response to this comment on or before April 15, 2005. If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942- 7781. Sincerely, Anthony Watson Staff Accountant ?? ?? ?? ?? April 1, 2005 Page 2 -----END PRIVACY-ENHANCED MESSAGE-----