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<SEC-DOCUMENT>0000950123-10-016976.txt : 20100712
<SEC-HEADER>0000950123-10-016976.hdr.sgml : 20100712
<ACCEPTANCE-DATETIME>20100225150027
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-016976
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100225

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KIRKLAND'S, INC
		CENTRAL INDEX KEY:			0001056285
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RETAIL STORES, NEC [5990]
		IRS NUMBER:				621287151
		FISCAL YEAR END:			0130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2501 MCGAVOCK PIKE
		STREET 2:		SUITE 1000
		CITY:			NASHVILLE
		STATE:			TN
		ZIP:			37214
		BUSINESS PHONE:		615-872-4800

	MAIL ADDRESS:	
		STREET 1:		2501 MCGAVOCK PIKE
		STREET 2:		SUITE 1000
		CITY:			NASHVILLE
		STATE:			TN
		ZIP:			37214

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KIRKLANDS INC
		DATE OF NAME CHANGE:	19980219
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>corresp</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">February&nbsp;9, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Division of Corporate Finance<BR>
U.S. Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-7010<BR>
Attention: H. Christopher Owings

</DIV>
<DIV align="center">
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Re:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Kirkland&#146;s, Inc.<BR>
Form&nbsp;10-K for the Fiscal Year Ended January&nbsp;31, 2009<BR>
Filed April&nbsp;20, 2009<BR>
File No.&nbsp;000-49885</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
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</TR>
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</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Owings:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This letter is in response to your letter of comments addressed to Robert E. Alderson,
President and Chief Executive Officer of the company, dated January&nbsp;28, 2010, which was received on
February&nbsp;5, 2010.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have begun to analyze the comments in your letter and prepare written responses for
submission to the Staff. In your letter, you inquired as to our timing for submission of a
response. In this regard, please note that the company is planning to submit its written response
to the Staff&#146;s comments by February&nbsp;19, 2010. Please let me know if you have any objection to this
schedule.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 50%">Sincerely,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt; margin-left: 50%">/s/ W. Michael Madden<BR>
W. Michael Madden<BR>
Senior Vice President and Chief Financial Officer

</DIV>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Robert E. Alderson<BR>
Robert A. Friedel</TD>
</TR>
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</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>




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