June 27, 2013

 

 

 

VIA EDGAR

 

Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Tia L. Jenkins, Senior Assistant Chief Accountant, Office of Beverages, Apparel, and Mining

 

Re:

The Children’s Place Retail Stores, Inc. Form 10-K for the Year Ended February 2, 2013 Filed March 28, 2013 Definitive Proxy Statement on Schedule 14A Filed April 8, 2013 File No. 000-23071

 

Dear Ms. Jenkins:

 

We acknowledge receipt of your letter dated June 27, 2013 related to the above referenced filing.

 

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 July 25, 2013.

 

Please telephone me at (201) 453-7351 if there are any concerns regarding our proposed timetable.

 

	Sincerely,
	/s/ Michael Scarpa
	Michael Scarpa
	Chief Operating Officer and Chief Financial Officer

 

MS/jem

 

cc:

Bradley P. Cost, Esq., Senior Vice President and General Counsel Bernard L. McCracken, Vice President, Controller John Taylor, Vice President, Finance Brett Flanz, Director, Financial Reporting James E. Myers, Esq., Assistant General Counsel (Corporate & Securities)