Schedule 13G

1	NAME OF REPORTING PERSON SS. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON ENDOWMENT CAPITAL, L.P. 77-0621714
2	CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) [X] (b) [ ]
3	SEC USE ONLY
4	CITIZENSHIP OR PLACE OF ORGANIZATION DELAWARE
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH			5	SOLE VOTING POWER 0
			6	SHARED VOTING POWER 962,941
			7	SOLE DISPOSITIVE POWER 0
			8	SHARED DISPOSITIVE POWER 962,941
9		AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 5.00%
10		CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES [ ]
11		PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 5.00%
12		TYPE OF REPORTING PERSON PN

1	NAME OF REPORTING PERSON SS. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON LONG DRIVE, L.P. 84-1639266
2	CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) [X] (b) [ ]
3	SEC USE ONLY
4	CITIZENSHIP OR PLACE OF ORGANIZATION DELAWARE
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH			5	SOLE VOTING POWER 0
			6	SHARED VOTING POWER 962,941
			7	SOLE DISPOSITIVE POWER 0
			8	SHARED DISPOSITIVE POWER 962,941
9		AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 5.00%
10		CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES [ ]
11		PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 5.00%
12		TYPE OF REPORTING PERSON PN

1	NAME OF REPORTING PERSON SS. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON ENDOWMENT CAPITAL GROUP, LLC 77-0621719
2	CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) [X] (b) [ ]
3	SEC USE ONLY
4	CITIZENSHIP OR PLACE OF ORGANIZATION DELAWARE
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH			5	SOLE VOTING POWER 0
			6	SHARED VOTING POWER 962,941
			7	SOLE DISPOSITIVE POWER 0
			8	SHARED DISPOSITIVE POWER 962,941
9		AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 5.00%
10		CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES [ ]
11		PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 5.00%
12		TYPE OF REPORTING PERSON CO

1	NAME OF REPORTING PERSON SS. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON ENDOWMENT MANAGEMENT, LLC 04-3771199
2	CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) [X] (b) [ ]
3	SEC USE ONLY
4	CITIZENSHIP OR PLACE OF ORGANIZATION DElAWARE
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH			5	SOLE VOTING POWER 0
			6	SHARED VOTING POWER 962,941
			7	SOLE DISPOSITIVE POWER 0
			8	SHARED DISPOSITIVE POWER 962,941
9		AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 5.00%
10		CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES [ ]
11		PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 5.00%
12		TYPE OF REPORTING PERSON CO

1	NAME OF REPORTING PERSON SS. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON PHILIP TIMON ###-##-####
2	CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) [X] (b) [ ]
3	SEC USE ONLY
4	CITIZENSHIP OR PLACE OF ORGANIZATION UNITED STATES OF AMERICA
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH			5	SOLE VOTING POWER 0
			6	SHARED VOTING POWER 962,941
			7	SOLE DISPOSITIVE POWER 0
			8	SHARED DISPOSITIVE POWER 962,941
9		AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 5.00%
10		CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES [ ]
11		PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 5.00%
12		TYPE OF REPORTING PERSON IN

(b).	Percentage of class:

	(i)	Endowment Capital, L.P.	5.00%
	(ii)	Long Drive, L.P.	5.00%
	(iii)	Endowment Capital Group, LLC	5.00%
	(iv)	Endowment Management, LLC	5.00%
	(v)	Philip Timon	5.00%

(c).	Number of shares as to which such person has:

	(1)	Sole power to vote or to direct the vote:

	(i)	Endowment Capital, L.P.	0
	(ii)	Long Drive, L.P.	0
	(iii)	Endowment Capital Group, LLC	0
	(iv)	Endowment Management, LLC	0
	(v)	Philip Timon	0

	(2)	Shared power to vote or to direct the vote:

	(i)	Endowment Capital, L.P.	962,941
	(ii)	Long Drive, L.P.	962,941
	(iii)	Endowment Capital Group, LLC	962,941
	(iv)	Endowment Management, LLC	962,941
	(v)	Philip Timon	962,941

	(3)	Sole power to dispose or to direct the disposition of :

	(i)	Endowment Capital, L.P.	0
	(ii)	Long Drive, L.P.	0
	(iii)	Endowment Capital Group, LLC	0
	(iv)	Endowment Management, LLC	0
	(v)	Philip Timon	0

Item 5.	Ownership of Five Percent or Less of a Class:

	Not Applicable.

Item 6.	Ownership of More than Five Percent on Behalf of Another Person:

	Not Applicable.

Item 7.	Identification and Classification of Subsidiaries which Acquired the Security Being Reported on by the Parent Holding Company:

	Not Applicable.

ITEM 8.	Identification and Classification of Members of the Group:

	See Item 2.

ITEM 9.	Notice of Dissolution of Group:

	Not Applicable.

In accordance with Rule 13d-1(k) under the Securities Exchange Act of 1934, as amended, the undersigned hereby agrees that the foregoing statement on Schedule 13G/A, is filed on behalf of each of the undersigned and that all subsequent amendments to this statement on Schedule 13G, shall be filed on behalf of each of the undersigned without the necessity of filing additional joint acquisition statements. The undersigned acknowledge that each shall be responsible for the timely filing of such amendments, and for the completeness and accuracy of the information concerning him or it contained therein, but shall not be responsible for the completeness and accuracy of information concerning the others, except to the extent that he or it knows or has reason to believe that such information is inaccurate.

IN WITNESS WHEREOF, the undersigned hereby execute this Agreement on the 7th day of October, 2004.

Item 1.	(a).	Name of Issuer: KIRKLANDS, INC.

	(b).	Address of Issuer's Principal Executive Offices:

		805 NORTH PARKWAY
		Jackson, Tennessee 38305

Item 2.	(a).	Name of Persons Filing:

	(b).	Address of Principal Business Office for Each of the Above:
		(i)	Endowment Capital, L.P. -- The address of Endowment's
principal business and principal office is 1007 N. Orange Street, Suite 757, Wilmington, DE 19801.

		(ii)	Long Drive, L.P. -- The address of Long Drive's principal
business and principal office is 1007 N. Orange Street, Suite 757, Wilmington, DE 19801.

		(iii)	Endowment Capital Group, LLC -- The address of the
General Partner's principal business and principal office is 1007 N. Orange Street, Suite 757, Wilmington, DE 19801.

		(iv)	Endowment Management, LLC -- The address of the
Manager's principal business and principal office is 1007 N. Orange Street, Suite 757, Wilmington, DE 19801.

		(v)	Philip Timon -- Mr. Philip Timon's principal address is 1007
N. Orange Street, Suite 757, Wilmington, DE 19801.

	(c).	Citizenship or Place of Organization:

		Endowment, Long Drive, the General Partner, and the Manager are
organized under the laws of the State of Delaware. Philip Timon is a citizen of the United States.

	(d).	Title of Class of Securities: Common Stock

	(e).	CUSIP Number: 497498105

Item 3.	If this Statement is Filed Pursuant to Rules 13d-1(b) or 13d-2(b) or (c), Check Whether the Person Filing is a:

	(a)	[ ] Broker or dealer registered under Section 15 of the Exchange Act;
	(b)	[ ] Bank as defined in Section 3(a)(6) of the Exchange Act;
	(c)	[ ] Insurance company as defined in Section 3(a)(19) of the Exchange Act;
	(d)	[ ] Investment company registered under Section 8 of the Investment Company Act;
	(e)	[ ] An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);
	(f)	[ ] An employee benefit plan or endowment fund in accordance with Rule 13d-1(b)(1)(ii)(F);
	(g)	[ ] A parent holding company or control person in accordance with Rule 13d-1(b)(1)(ii)(G);
	(h)	[ ] A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act;
	(i)	[ ] A church plan that is excluded from the definition of an investment company under Section 3(c)(14) of the Investment Company Act of 1940;
	(j)	[ ] Group, in accordance with Rule 13d-1(b)(1) (ii)(J).
	(g)	[ ] A parent holding company or control person in accordance with Rule 13d-1(b)(1)(ii)(G);
Item 4.	Ownership.

	(a).	Amount beneficially owned:

		(i) Endowment Capital, L.P.		962,941
		(ii) Long Drive, L.P.		962,941
		(iii) Endowment Capital Group, LLC¹		962,941
		(iv) Endowment Management, LLC²	962,941
		(v) Philip Timon³	962,941

	ENDOWMENT CAPITAL, L.P.

Date: October 7, 2004	By /S/ Philip Timon Philip Timon, managing member of Endowment Capital Group, LLC, general partner


	LONG DRIVE, L.P.

Date: October 7, 2004	By /S/ Philip Timon Philip Timon, managing member of Endowment Capital Group, LLC, general partner


	ENDOWMENT CAPITAL GROUP, LLC

Date: October 7, 2004	By /S/ Philip Timon Philip Timon, managing member


	ENDOWMENT MANAGEMENT, LLC

Date: October 7, 2004	By /S/ Philip Timon Philip Timon, managing member

	ENDOWMENT CAPITAL, L.P.

Date: October 7, 2004	By /S/ Philip Timon Philip Timon, managing member of Endowment Capital Group, LLC, general partner


	LONG DRIVE, L.P.

Date: October 7, 2004	By /S/ Philip Timon Philip Timon, managing member of Endowment Capital Group, LLC, general partner


	ENDOWMENT CAPITAL GROUP, LLC

Date: October 7, 2004	By /S/ Philip Timon Philip Timon, managing member


	ENDOWMENT MANAGEMENT, LLC

Date: October 7, 2004	By /S/ Philip Timon Philip Timon, managing member

1	Endowment Capital Group, LLC is the General Partner of Endowment Capital. L.P. and Long Drive, L.P., subject to the overall control of the managing member, Philip Timon.

2	Endowment Management, LLC is the investment manager of Endowment Capital. L.P. and Long Drive, L.P., subject to the overall control of the managing member, Philip Timon, and thus could be deemed to share the power to vote and dispose or direct the disposition of such Shares.

3	Philip Timon is the managing member is deemed to posses a controlling interest in Endowment Management, LLC and thus could be deemed to share the power to vote and dispose or direct the disposition of such Shares.

(4)	Shared power to dispose or to direct the disposition of:

(i)	Endowment Capital, L.P.	962,941
(ii)	Long Drive, L.P.	962,941
(iii)	Endowment Capital Group, LLC	962,941
(iv)	Endowment Management, LLC	962,941
(v)	Philip Timon	962,941