500 PLAZA DRIVE

SECAUCUS, NJ 07094

PHONE 201-453-6400

 

August 24, 2012

 

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 January 28, 2012 Filed March 23, 2012 File No. 000-23071

 

Dear Ms. Jenkins:

 

We acknowledge receipt of your letter dated August 15, 2012 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 September 14, 2012.

 

Please telephone me at (201) 453-7444 if there are any concerns regarding our proposed timetable.

	Sincerely,
	By:	/s/ Steven E. Baginski
		Steven E. Baginski Chief Financial Officer

 

 

SEB/jem

 

cc:

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