<SEC-DOCUMENT>0001144204-14-041762.txt : 20140904
<SEC-HEADER>0001144204-14-041762.hdr.sgml : 20140904
<ACCEPTANCE-DATETIME>20140707171433
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-14-041762
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140707

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Childrens Place, Inc.
		CENTRAL INDEX KEY:			0001041859
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-FAMILY CLOTHING STORES [5651]
		IRS NUMBER:				311241495
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		500 PLAZA DRIVE
		CITY:			SECAUCUS
		STATE:			NJ
		ZIP:			07094
		BUSINESS PHONE:		2015582400

	MAIL ADDRESS:	
		STREET 1:		500 PLAZA DRIVE
		CITY:			SECAUCUS
		STATE:			NJ
		ZIP:			07094

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHILDRENS PLACE RETAIL STORES INC
		DATE OF NAME CHANGE:	19970702
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="image_006.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">July 7, 2014</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance<BR>
United States Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549<BR>
Attention: Tia L. Jenkins, Senior Assistant Chief Accountant, Office of Beverages, Apparel, and Mining</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 5%; padding: 0; text-indent: 0"><B>Re:&nbsp;&nbsp;</B></TD>
    <TD STYLE="width: 90%; padding: 0; text-indent: 0"><B>The Children&rsquo;s Place, Inc.</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><B>Form 10-K for the Fiscal Year Ended February 1, 2014</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><B>Filed March 20, 2014</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; font-size: 10pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font-size: 10pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font-size: 10pt; text-indent: 0"><B>File No. 000-23071</B></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ms. Jenkins:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We acknowledge receipt
of your letter dated July 3, 2014 related to the above referenced filing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In order to complete
our thorough review through the appropriate diligence channels, we respectfully request an extension of time to respond to the
inquiries contained in the referenced letter. We currently anticipate submitting a response on or before August 1, 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Please telephone me
at (201) 453-7351 if there are any concerns regarding our proposed timetable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 30%; padding: 0; text-indent: 0">Sincerely,</TD>
    <TD STYLE="width: 20%; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; border-bottom: Black 1pt solid">/s/ Michael Scarpa</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">Michael Scarpa</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0; text-indent: 0">Chief Operating Officer and Chief Financial Officer</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">MS/jem</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%; padding: 0; text-indent: 0">cc:</TD>
    <TD STYLE="width: 97%; padding: 0; text-indent: 0">Bradley P. Cost, Esq., Senior Vice President and General Counsel</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">Bernard L. McCracken, Vice President, Controller</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">James E. Myers, Esq., Vice President, Assistant General Counsel</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; font-size: 10pt; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font-size: 10pt; text-indent: 0">Jeffrey Wood, Vice President, Tax and Treasury</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><BR>
&#9;<BR>
&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_006.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_006.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+#`Q-#0T'R<Y/3@R/"XS-#+_
MVP!#`0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P``1"`!C`*L#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P"O1117TI\,
M%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!115^PU
M*ZM5%M;RF)9)49F0D,<9&,CMSTI.]M"HI-ZE"BMS7]3NSJFI61E9HDOW>/))
M,>UF`"^@YZ>PK2NPDGC*VE>_"RAX`$V-D9"\9`QSD_F:S]H[)M=+FWL4VTGL
M[?BUW\CD:*ZO39I#XRU/,S+E;D%LG@!6Q^6!CZ5BZI<O.MNK7C7BHA_>LI!!
M)Y7GDXQWIQFV[6)E248\U^K7W,SJ*U_#5K%=:OB:-91%#),L3<B1E4D#'?GM
M[5"=<U*594EN'GCD1E,4GS*H(ZJ.BX[8]*KF=[(E07*I2>_Z&=171/MG\'6"
MSW?E*+J4#<&;(`7`X],G\Z;XBFDC71?+N78)8JZN"1\V]QN]<\#\JE5+NUN_
MX%NC:/-?HG]YS]%=IO?_`(6GMW';]IV8SQMQT^GM7',TDKM*S,S$Y9R<G)]3
M3A/F^Y/[Q5*7)?7JU]PRBNFUG5KZSO-/>*Y?!L;=VC8[D<E`3N4\'/>K5M!#
M:?$&.*U7R8I%WM$#PA:+<5_`U'M7:[72_P!Q?U=.7*GU2^\X^BNA\0;ETK2D
MFE6[G9'D%VH.'0G`7<0"2"#G(XS5Z>\EBTK2I/[1>.0V3$0D$B8[V`![=./7
MBG[71.VX>P5VF]K?C\SD**W]#O8K;3+R*]B,UE)-%'*G=`0_S+Z,"%_*EU2U
MN=+T=[/SO-M)+A9()5/RR(5."/ZCU%/VGO<I/L?<Y[]/Z^_N<_16M:ZI$=:L
M[J[@W00(J%%`)PJX#<]2.OX58UY9WL;28:D-1LO,D$4[9\Q6(7*,#TZ`CZGU
MI\[4DFA>S3BY)[&#1115F(4^&5H)DE4*60A@&&1GZ4RM+1K^UL;C%WI]O=PR
M,N[S<Y0#KM(/OW]!2D[+:Y4$G))NQ5NKR6\O9+N8(99&WOA0`3WXJ:;5KF?4
MTU!_*^T(5((C`&5Z''3L/RKNO&%MI7AV&T>VT6RD,S,#Y@;C&/0^]9VA2^'?
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MH3RZ=%8L(_(B8N@"`')ZG/4]ORIUQJ4]T+43+$PMD$<8\L#Y0<X/KWZ^M4ZG
ML[62^O8+6$9DF<(OU)I6BM04IO1/>W_`+1UR].L#5<Q_;,[M_EC&?7'3-13:
ME--;M!Y<$<;.'81Q!<D9QG';D\5V?C[0(;73;"\M$`C@06[D=U_A/\^?<5P%
M9T90J14HHWQ,*M&;IR?G]YJ2:]>2R12,EKYD2+'&WV="5"\#&1VJO:ZG=6FH
M_;TD#7.2=\@WY)ZGFJT44D\R0Q(SR.0JJHR23VKLI-#T?PK913:XIO=0E&Y+
M.-\*OU(_GT]C1-PA[MM7T%3C5J^]>R75]/\`@_B<LVI7#V)LGV-!O,B*4'[M
MCUVGM].E6%UZ[7[-^[MB;50L):!3M`.?3UYK2/B^($K'X=T98?[C6^3^?_UJ
MTM,N/"WB.X6TO-+73KJ3A)()-JL?3T!^H-3*5E>4-/DS2$.9\L*NOFFOQ.02
M^F2RFM!L,<S!W)4%B1G'/7N?SH>_N9-/CL7D+6\3F1%/\)/7'M6CJ,$'AWQ+
M<VRP1WD,)VA;D9!!`/.,<\UVEU:Z'#X-&NQZ);%S&C>4V<9+!3S^)HG5C'E?
M+>^P4L/.?,N:SBG??8\XM+J2RN4N(@A=<C#J&!!!!!!Z\$TZYOI;F-(BL<<*
M$LL<:[5!.,GW/`Z^E;<?B/20X\WPQ9,O<+(P/]:M>)4T:Z\.6.I:39I;AYS'
M*H^\&QG!_G^-5S^\N:._70E4KTY<DT[:VU.1HHHK8Y`HHHH`](^*'_'MIO\`
MOR?R6N.\+P37'B?3EA4EEG1VQV4')_0&O0_'6JQ:;:VBS:=;7J3,PVSC[N,<
MCTZUQD7C.2QC==*TJQL7<8:5$+-^O]<UP8=S=#EC'OU/8QJI+%\\Y;6TL[_Y
M&G\3;B)]3LH%(,D43%\=MQX_E5[QI_R(.D?[\/\`Z*:O.[BXFN[AY[B1I)9#
MEG8Y)->B>-/^1!TC_?A_]%-3E3]FZ4.S)C6]LL14MNOU1YO1117<>2%=-X0C
M6T-_KDJY33X"8\]#*W"_U_,5S-=Y);Z9IG@VQTW4KJ:VEO#]KD\J/<3Z`^G&
M/Q%8UY>ZH]_RZG5A(7FY_P`JO\^GX_D:'A&X7Q'X3O=&NI-TL8*AB<G:W*G\
M&S^0KS>>&2VN)()5VR1L493V(.#7;>&;OP[I&LQR6NIW;-,/)*R0`*<D8R>W
M.*K?$32OL>MK?1KB*[7)QV<<'\Q@_G6%*2A6<=E+5>O4ZL1!U,-&;:;CH[.^
MG0M?#;2DGO;C4I5SY`"19_O'J?P'\ZY?Q!J+ZKKMW=LQ*M(1'[(.!^E>@?#,
MK_PC]RHQN%T2?IL7']:\N=&CD9'&&4D$>AJJ3YJ\V^ED1B%R82E%=;M^HVE!
M(((.".A%)176><3WEY/J%V]U<OOF?&YL8S@8_I7HM[_R2)?^N,7_`*-6O,Z]
M4%[)I_POANH5C:1(8\"10R\R`<@_6N3%:<ENZ/2P#YO:N3^RSRZ&)YYXX8P2
M[L%4#N35R_6ZT][C1Y)@T4,Y)51P7`VY'?I6[8>.[ZVNHWDM;$Q[AO*P;6V]
M\$5AZY<PWFNWUS;OOAEF9D;!&03Z&MHN;E:2T^\Y91IQIWA*[OZ:6,^BBBM3
MG"E52S!0,DG`I*TM(U5=)E:7[!:W4F59#.I.PC/(P??]*4FTM$5!)NTG9';?
M%`'[+IIQP'<9_`5YO75W?CN[U*$0W^F:=<1@[E5D?@^OWJY5CEB<`9/0=JPP
MT)4X<DEL=6.JTZM5U(/?R$KTKQI&_P#P@6E_*?D:$M[?NV'\S7!:9?QZ?<&6
M2QM[O(P$G!(!SUX-=)/\1=2N(VB>PTYX6&#')&S`_4;J5:$Y3BXK;S*PM2E"
ME.,Y6<E;8XZMK2M&6\T75=1GWK':QCRR#@,Y/3WX_F*E7Q-&&!;P_HQ'H+=A
M_P"S58O_`!K<WNCRZ8+"SM[>0`8A4KMY!X&<=JN3JNR2M\T9TXT(W<I7T>EG
MO;0S?#FEG6-=M;3:3&6W2^R#D_X?C5OQIJ']H>)[HJ?W<!\A!Z!>OZYJ33/&
M-QH\*I8Z;I\;;`KRF-B[X[D[A]:R]6U0:M.)S96UM(23(8`1O)[G)/\`DTDI
MNKS-:6T'*5..'Y(RU;N]'\E\C/KU.=#XO^'J2*-]Y$NX>ID3@_F,_F*\OB<1
MS([(KA6!*-T;V-=3:^/K[3X?(L=.TZ"$'.Q8WZ^OWJG$4YRY7!:IEX*K3I\R
MJO22ML)X%\01Z-J;V]TVRUNL`L>B,.A/MR0?P]*E\<>&IK'4)=3MHR]E<-O8
MKSY;'KGV)YS[XK#U?61JY$C:?:6TQ8L\ENI4N3ZY)JUI/B_5M(A%O'(D]L!@
M0SKN4#T'<?3I0Z<U/VL%KU0XUJ3I^PJ.Z6J:6WR,&K^DZ/>:U>K;6<18D_,Y
M^Z@]2:V6\4:7(^^7PO8ESR2K%0?PQ4-YXRU">U-I9Q6^G6QZI:)M)_'_``Q5
MN51Z*-O5_P"1BJ="+O*=UV2?Z[&=KMC!IFLSV5M-YT<.U?,R#EMHW=/]K/':
MN\O0?^%1J,'_`%,1_P#(BUYW8W26=T)I;6&Z7!'ES9VGWX-=.WQ#U#[.+9-.
MTX6X39Y31L5QTQC=C&.U9UJ=27*DKV=S?#5J,/:.3MS)I*S=CCZVM"T<:A!J
M%W.C_9;2VDDW`X!D`^5<_K4R^*%5]W_"/Z(?4?93_P#%5:O?'5Y>:5-IRV-I
M!#*FS]TI&![<XK2;JM6C&WS,J<:$7S2E?RLSE:***V.0****`"BBB@`HHHH`
M****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`H
AHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`/_9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
