December 6, 2011
Rufus Decker, Accounting Branch Chief
Nudrat Salik, Staff Accountant
U.S. Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Kid Brands, Inc. |
Form 10-K for the Year ended December 31, 2010 Filed March 31, 2011
Form 10-Q for the Period ended September 30, 2011 Filed November 9, 2011
Response dated October 28, 2011
File No. 1-8681
Dear Mr. Decker and Ms. Salik:
Thank you for providing us with the opportunity to speak with you — we very much appreciate your time and attention. As discussed in our call, we will file our response to your comment letter dated November 15, 2011 regarding the foregoing filings by December 15, 2011.
We appreciate your support regarding the timing of this request, and continue to diligently prepare our response. Please contact me at (201) 405-2454 if you have any questions regarding the foregoing.
Sincerely,
| KID BRANDS, INC. | ||
| By: | /s/ Marc S. Goldfarb | |
| Name: | Marc S. Goldfarb | |
| Title: | Senior Vice President | |
| and General Counsel | ||