-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 KLK7f5P/bJeAzzeNtEHitg==

<SEC-DOCUMENT>0001144204-07-055105.txt : 20071018
<SEC-HEADER>0001144204-07-055105.hdr.sgml : 20071018
<ACCEPTANCE-DATETIME>20071018215019
ACCESSION NUMBER:		0001144204-07-055105
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071016
FILED AS OF DATE:		20071018
DATE AS OF CHANGE:		20071018

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TRANS WORLD ENTERTAINMENT CORP
		CENTRAL INDEX KEY:			0000795212
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL- COMPUTER & PRERECORDED TAPE STORES [5735]
		IRS NUMBER:				141541629
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0131

	BUSINESS ADDRESS:	
		STREET 1:		38 CORPORATE CIRCLE
		CITY:			ALBANY
		STATE:			NY
		ZIP:			12203
		BUSINESS PHONE:		5184521242

	MAIL ADDRESS:	
		STREET 1:		38 CORPORATE CIRCLE
		CITY:			ALBANY
		STATE:			NY
		ZIP:			12203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TRANS WORLD MUSIC CORP
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Riley Investment Partners Master Fund, L.P.
		CENTRAL INDEX KEY:			0001385084
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-14818
		FILM NUMBER:		071179874

	BUSINESS ADDRESS:	
		STREET 1:		11100 SANTA MONICA BOULEVARD
		STREET 2:		SUITE 810
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
		BUSINESS PHONE:		(310) 966-1445

	MAIL ADDRESS:	
		STREET 1:		11100 SANTA MONICA BOULEVARD
		STREET 2:		SUITE 810
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Riley Investment Management LLC
		CENTRAL INDEX KEY:			0001345523

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-14818
		FILM NUMBER:		071179875

	BUSINESS ADDRESS:	
		STREET 1:		11100 SANTA MONICA BLVD.
		STREET 2:		SUITE 810
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
		BUSINESS PHONE:		310-966-1444

	MAIL ADDRESS:	
		STREET 1:		11100 SANTA MONICA BLVD.
		STREET 2:		SUITE 810
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			RILEY BRYANT R
		CENTRAL INDEX KEY:			0001207269

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-14818
		FILM NUMBER:		071179876

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		310 966 1444

	MAIL ADDRESS:	
		STREET 1:		11100 SANTA MONICA BLVD STE 810
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form410986_101807214621-.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-10-16</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000795212</issuerCik>
        <issuerName>TRANS WORLD ENTERTAINMENT CORP</issuerName>
        <issuerTradingSymbol>TWMC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001207269</rptOwnerCik>
            <rptOwnerName>RILEY BRYANT R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>11100 SANTA MONICA BLVD., SUITE 810</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LOS ANGELES</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>US 90025</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001345523</rptOwnerCik>
            <rptOwnerName>Riley Investment Management LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>11100 SANTA MONICA BLVD., SUITE 810</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LOS ANGELES</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>US 90025</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001385084</rptOwnerCik>
            <rptOwnerName>Riley Investment Partners Master Fund, L.P.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>11100 SANTA MONICA BLVD., SUITE 810</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LOS ANGELES</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>US 90025</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2887478</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Footnote 1</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>535377</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Footnote 2</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-10-16</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>186125</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>4.4</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>281260</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Footnote 3</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Sole equity owner of Riley Investment Management LLC, General Partner of Riley Investment Partners Master Fund, L.P.</footnote>
        <footnote id="F2">Sole equity owner of Riley Investment Management LLC, investment advisor to managed accounts of investment advisory clients indirectly affiliated with Mr. Riley or Riley Investment Partners Master Fund, L.P.</footnote>
        <footnote id="F3">Sole indirect equity owner of B. Riley and Co., LLC, including shares held in an indirectly affiliated account.</footnote>
    </footnotes>

    <remarks>The transaction reported resulted from a transfer of securities from an investment advisory client of Riley Investment Management LLC in connection with a liquidation of such client's account.</remarks>

    <ownerSignature>
        <signatureName>/s/ Bryant Riley</signatureName>
        <signatureDate>2007-10-18</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----