-----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, IO102FjjplKjqvTP0D07J4w9cY/hpMLONeV1ksLAG+/gy+GLKnD2dqhwUg9yW+NU x3c+oPQ3d5oMQNuKyCClLw== 0000000000-06-007469.txt : 20060821 0000000000-06-007469.hdr.sgml : 20060821 20060210174111 ACCESSION NUMBER: 0000000000-06-007469 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060210 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: YANKEE CANDLE CO INC CENTRAL INDEX KEY: 0001084242 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS MANUFACTURING INDUSTRIES [3990] IRS NUMBER: 042591416 FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 16 YANKEE CANDLE WAY CITY: SOUTH DEERFIELD STATE: MA ZIP: 01373 BUSINESS PHONE: 413-665-8306 MAIL ADDRESS: STREET 1: 16 YANKEE CANDLE WAY CITY: SOUTH DEERFIELD STATE: MA ZIP: 01373 LETTER 1 filename1.txt VIA FACSIMILE AND U.S. MAIL February 10, 2006 Bruce H. Besanko Chief Financial Officer The Yankee Candle Company, Inc. 16 Yankee Candle Way South Deerfield, Massachusetts 01373 RE: Form 10-K for Fiscal Year Ended January 1, 2005 File No. 1-15023 Dear Mr. Besanko: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Ernest Greene, Staff Accountant, at (202) 551-3733 or in his absence, to Scott Watkinson, Staff Accountant, at (202) 551-3741. Sincerely, Rufus Decker Accounting Branch Chief ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----