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KIRKLAND'S, INC.
805 N. PARKWAY
P.O. BOX 7222
JACKSON, TENNESSEE 38308-7222
(901) 668-2444
FAX:
ADMIN./LEASING (901) 664-9345
PURCHASING (901) 668-5071
ACCTS. PAYABLE (901) 664-4480
SALES AUDIT
INVENTORY CONTROL
October 8, 1999
Securities and Exchange Commission
450 Fifth Street -- Mail Stop 3-9
Washington, DC 20549
Attn: Steve Brown
Re: Kirkland's, Inc.
Registration Statement No. 333-51517
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Gentlemen:
Reference is made to the registration statement on Form S-1 of Kirkland's,
Inc., the most recent pre-effective amendment to which was filed on November 10,
1998. In accordance with Rule 477 under the Securities Act of 1933, the Company
hereby requests that the registration statement be withdrawn.
The Company, after consultation with the managing underwriters of the
Company's proposed initial public offering, has determined that it would not be
prudent to proceed with the offering, principally for the following reasons:
- the volatility of the equity markets, and
- the Company's recent results of operations and related trends.
Please contact the undersigned if you have any questions concerning the
within request. Thank you.
Sincerely,
KIRKLAND'S, INC.
By: /s/ Reynolds C. Faulkner
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Reynolds C. Faulkner
Senior Vice President/CFO
