-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SsTjgE9j3L971hC8W0yMgZHcVRAQqTlvBovTT2XIzTWSD7H2/o8MVKCff/6Zzyrr
 CS3BeY+n0y8QlXm5qPOYLQ==

<SEC-DOCUMENT>0001005477-07-000181.txt : 20070108
<SEC-HEADER>0001005477-07-000181.hdr.sgml : 20070108
<ACCEPTANCE-DATETIME>20070108140857
ACCESSION NUMBER:		0001005477-07-000181
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050705
FILED AS OF DATE:		20070108
DATE AS OF CHANGE:		20070108

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KIRKLANDS INC
		CENTRAL INDEX KEY:			0001056285
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RETAIL STORES, NEC [5990]
		IRS NUMBER:				621287151
		FISCAL YEAR END:			0128

	BUSINESS ADDRESS:	
		STREET 1:		805 NORTH PKWY
		CITY:			JACKSON
		STATE:			TN
		ZIP:			38305
		BUSINESS PHONE:		9016882444

	MAIL ADDRESS:	
		STREET 1:		805 NORTH PKWY
		CITY:			JACKSON
		STATE:			TN
		ZIP:			38305

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ENDOWMENT CAPITAL GROUP LLC
		CENTRAL INDEX KEY:			0001283815
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-49885
		FILM NUMBER:		07517050

	BUSINESS ADDRESS:	
		STREET 1:		1105 NORTH MARKET STREET
		STREET 2:		15TH FLOOR
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19801
		BUSINESS PHONE:		302-472-8000

	MAIL ADDRESS:	
		STREET 1:		1105 NORTH MARKET STREET
		STREET 2:		15TH FLOOR
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19801
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>edgar123.xml
<DESCRIPTION>AMENDMENT TO FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2005-07-05</periodOfReport>

    <dateOfOriginalSubmission>2005-07-07</dateOfOriginalSubmission>

    <notSubjectToSection16>1</notSubjectToSection16>

    <issuer>
        <issuerCik>0001056285</issuerCik>
        <issuerName>KIRKLANDS INC</issuerName>
        <issuerTradingSymbol>KIRK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001283815</rptOwnerCik>
            <rptOwnerName>ENDOWMENT CAPITAL GROUP LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1105 NORTH MARKET STREET</rptOwnerStreet1>
            <rptOwnerStreet2>15TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>WILMINGTON</rptOwnerCity>
            <rptOwnerState>DE</rptOwnerState>
            <rptOwnerZipCode>19801</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Former 10% Owner</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, no par value per share</value>
            </securityTitle>
            <transactionDate>
                <value>2005-07-05</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>0</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By limited partnerships</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Endowment Capital, L.P., and Long Drive, L.P., each a Delaware limited partnership (collectively, the  &quot;Limited Partnerships&quot;), own in the aggregate 2,828,294 shares of the Common Stock, no par value per share (the &quot;Shares&quot;), of Kirkland's Inc., a Tennessee corporation (the &quot;Company&quot;) as of July 5, 2005 (the &quot;Reporting Date&quot;).  Endowment Capital Group, LLC, a Delaware limited liability company (&quot;Endowment LLC&quot;), is the sole general partner of each of the Limited Partnerships.  Mr. Philip C. Timon is the sole managing member of Endowment LLC.  As a result, Mr. Timon possessed the sole power to vote and the sole power to direct the disposition of the Shares held by the Limited Partnerships.  Thus, as of the Reporting Date, for the purposes of Reg. Section 240.13d-3, Endowment LLC is deemed to beneficially own no Shares, or approximately 0.0% of the Shares deemed issued and outstanding as of the Reporting Date.</footnote>
        <footnote id="F2">Endowment LLC's interest in the Shares is limited to its pecuniary interest, if any, in the Limited Partnerships.  This Form 4 does not represent a purchase or sale of the Shares, but merely reflects an amendment and restatement of the reporting structure set forth in the Form 4 filed with the Securities and Exchange Commission (the &quot;SEC&quot;) on July 7, 2005 on behalf of Endowment LLC, in that only Mr. Timon, not Endowment LLC, is a reporting person with respect to the Shares held by the Limited Partnerships as of the Reporting Date.   Concurrently with the filing of this Form 4, Mr. Timon has caused a Form 4 to be filed with the SEC on his behalf, which sets forth that only Mr. Timon is the reporting person for the Shares held by the Limited Partnerships as of the Reporting Date.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Philip C. Timon, Sole Managing Member</signatureName>
        <signatureDate>2007-01-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----