Please wait
Kane
Kessler, P. C.
1350
Avenue of the Americas
New
York,
New York 10019
July
3,
2007
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Re:
|
Preliminary
Proxy Statement of
Wynnefield Partners Small Cap Value, L.P. and its Affiliates
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Ladies
and Gentlemen:
On
behalf
of Wynnefield Partners Small Cap Value, L.P and its affiliates, we are today
filing with the Securities and Exchange Commission a preliminary proxy statement
regarding the 2007 annual meeting of stockholders of Crown Crafts, Inc.
Any comments
with respect to the Proxy Statement should be directed to the
following:
Jeffrey
S. Tullman, Esq.
Kane
Kessler, P.C.
1350
Avenue of the Americas, 26th
Floor
New
York,
New York 10019
(212)
541-6222
Fax
(212)
245-3009
jtullman@kanekessler.com
| Very
truly yours, |
| |
| |
|
/s/
Jeffrey S. Tullman
Jeffrey S. Tullman |