The Children’s Place, Inc.
500 Plaza Drive
Secaucus, New Jersey 07094
(201) 558-2400
December 30, 2024
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Alyssa Wall
Office of Trade & Services
Re: The Children’s Place, Inc.
Registration Statement on Form S-1 (File No. 333-282664)
Request for Acceleration of Effectiveness
Dear Ms. Wall:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The Children’s Place, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (File No. 333-282664), as amended, be accelerated to 9:00 A.M., Eastern Time, on Tuesday, December 31, 2024, or as soon thereafter as practicable.
Please call Cadwalader, Wickersham & Taft LLP at (212) 504-6404 with any questions you may have. In addition, please notify Cadwalader, Wickersham & Taft LLP when this request for acceleration has been granted.
| Very truly yours, | |||
| The Children’s Place, Inc. | |||
| By: | /s/ Jared E. Shure | ||
| Name: Jared E. Shure | |||
| Title: Chief Administrative Officer, General Counsel and Corporate Secretary | |||
cc: Cadwalader, Wickersham & Taft LLP