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July 1,
2008
Via
EDGAR
Mr. John
Reynolds, Assistant Director
Division
of Corporation Finance
Securities
and Exchange Commission
450 Fifth
Street, N.W.
Washington,
D.C. 20549
Re: Carter’s,
Inc.
Form
10-K for the year ended December 29, 2007
Filed
February 27, 2008
File
No. 001-31829
Dear Mr.
Reynolds:
On behalf
of Carter’s, Inc. (the “Company”), we set forth below the response to your June
19, 2008 letter to the Company.
Signatures
Comment 1: Your
Form 10-K must be signed by your controller or principal accounting officer. See
Instruction D(2)(a) to Form 10-K. Please confirm that future filings
on Form 10-K will include this signature.
Response: The
Company confirms that its future filings will include the signature of the
controller or principal accounting officer and will indicate the
same. The Company notes for the Staff’s information that Michael D.
Casey, who signed the Form 10-K as the Company’s Chief Financial Officer, was
also the Company’s principal accounting officer at the time the
Form 10-K
was filed.
The
Company acknowledges the following:
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The
Company is responsible for the adequacy and accuracy of the disclosure in
the filing;
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Staff
comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the
filing; and
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The
Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
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If you have any questions about
the foregoing, please call me at (404) 745-2957.
Very
truly yours,
/s/
Brendan M. Gibbons
Brendan M. Gibbons
Vice
President, General Counsel and Secretary