October 19, 2011
Rufus Decker, Accounting Branch Chief
Nudrat Salik, Staff Accountant
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Nudrat Salik, Staff Accountant
U.S. Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Kid Brands, Inc. | |||
| Form 10-K for Fiscal Year ended December 31, 2010 Filed March 31, 2011 | ||||
| Form 10-Q for Fiscal Quarter ended June 30, 2011 Filed August 15, 2011 | ||||
| Definitive Proxy Statement on Schedule 14A Filed June 9, 2011 | ||||
| File No. 1-8681 |
Dear Mr. Decker and Ms. Salik:
In your letter dated October 6, 2011, you requested that we respond to your comments regarding the
foregoing filings within ten business days, or advise you when we would provide the requested
response.
As discussed with Ms. Salik, due to prior commitments involving persons responsible for our
response, the complexity of certain of the issues presented in your comment letter, and the need
for specified personnel to thoroughly review our response, we require additional time to gather
information necessary to respond appropriately to your comments. As discussed, we will file our
response to your comment letter no later than October 28, 2011.
We appreciate your support regarding the timing of this request, and continue to diligently prepare
our response. Please contact me at (201) 405-2454 if you have any questions regarding the
foregoing.
Sincerely,
KID BRANDS, INC.
By:
|
/s/ Marc S. Goldfarb
|
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Name:
|
Marc S. Goldfarb | |||
Title:
|
Senior Vice President | |||
| and General Counsel |