Childrens Place, Inc. (PLCE) – SEC staff letter

February 18, 2026 John Szczepanski Chief Financial Officer and Principal Accounting Officer The Children's Place, Inc. 500 Plaza Drive Secaucus, NJ 07094 Re: The Children's Place, Inc. Form 10-K for the Fifty-Two Weeks Ended February 1, 2025 File No. 000-23071 Dear John Szczepanski: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services