Accountants' Acknowledgement
Linens 'n Things, Inc.
Clifton, New Jersey
Board of Directors:
Re: Registration Statement Numbers 333-71903, 333-55803,
333-26819 and 333-26827 on Forms S-8
With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated April 19, 2000 related to our
review of interim financial information.
Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered a part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant with the meaning
of Sections 7 and 11 of the Act.
KPMG LLP
Short Hills, New Jersey
August 2, 2000
