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Mail Stop 3561
January 30, 2006
Mr. Michael D. Casey
Chief Financial Officer
Carter`s, Inc.
The Proscenium
1170 Peachtree Street NE, Suite 900
Atlanta, GA 30309
Re: Carter`s, Inc.
Form 10-K for Fiscal Year Ended January 1, 2005
Filed March 16, 2005
Forms 10-Q for Fiscal Quarters Ended
April 2, 2005, July 2, 2005, and October 1, 2005
File No. 1-31829
Dear Mr. Casey:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
George F. Ohsiek, Jr.
Branch Chief