<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-01-12</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0000718916</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE CORP</entityName>
            <fileNumber>333-137916</fileNumber>
        </filer>
        <filer>
            <cik>0001367158</cik>
            <entityName>BEE RIDGE PLAZA, LLC</entityName>
            <fileNumber>333-137916-98</fileNumber>
        </filer>
        <filer>
            <cik>0001367151</cik>
            <entityName>Burlington Coat Factory of Georgia, LLC</entityName>
            <fileNumber>333-137916-97</fileNumber>
        </filer>
        <filer>
            <cik>0001367055</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of REDFORD, Inc.</entityName>
            <fileNumber>333-137916-96</fileNumber>
        </filer>
        <filer>
            <cik>0001367153</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of MORROW, Inc.</entityName>
            <fileNumber>333-137916-95</fileNumber>
        </filer>
        <filer>
            <cik>0001367154</cik>
            <entityName>Burlington Coat Factory of Idaho, LLC</entityName>
            <fileNumber>333-137916-94</fileNumber>
        </filer>
        <filer>
            <cik>0001367140</cik>
            <entityName>Burlington Coat Factory of Illinois, LLC</entityName>
            <fileNumber>333-137916-93</fileNumber>
        </filer>
        <filer>
            <cik>0001367155</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of EAST ST. LOUIS, Inc.</entityName>
            <fileNumber>333-137916-92</fileNumber>
        </filer>
        <filer>
            <cik>0001367034</cik>
            <entityName>BURLINGTON COAT REALTY of GURNEE, Inc.</entityName>
            <fileNumber>333-137916-91</fileNumber>
        </filer>
        <filer>
            <cik>0001367039</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of BLOOMINGDALE, Inc.</entityName>
            <fileNumber>333-137916-90</fileNumber>
        </filer>
        <filer>
            <cik>0001367040</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of RIVER OAKS, Inc.</entityName>
            <fileNumber>333-137916-89</fileNumber>
        </filer>
        <filer>
            <cik>0001367041</cik>
            <entityName>Burlington Coat Factory of Indiana, LLC</entityName>
            <fileNumber>333-137916-88</fileNumber>
        </filer>
        <filer>
            <cik>0001367043</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of GREENWOOD, Inc.</entityName>
            <fileNumber>333-137916-87</fileNumber>
        </filer>
        <filer>
            <cik>0001367044</cik>
            <entityName>Burlington Coat Factory of Iowa, LLC</entityName>
            <fileNumber>333-137916-86</fileNumber>
        </filer>
        <filer>
            <cik>0001367045</cik>
            <entityName>Burlington Coat Factory of Kansas, LLC</entityName>
            <fileNumber>333-137916-85</fileNumber>
        </filer>
        <filer>
            <cik>0001367046</cik>
            <entityName>Burlington Coat Factory of Kentucky, Inc.</entityName>
            <fileNumber>333-137916-84</fileNumber>
        </filer>
        <filer>
            <cik>0001367047</cik>
            <entityName>Burlington Coat Factory of Louisiana, LLC</entityName>
            <fileNumber>333-137916-83</fileNumber>
        </filer>
        <filer>
            <cik>0001367048</cik>
            <entityName>Burlington Coat Factory of Maine, LLC</entityName>
            <fileNumber>333-137916-82</fileNumber>
        </filer>
        <filer>
            <cik>0001367049</cik>
            <entityName>Burlington Coat Factory of Maryland, LLC</entityName>
            <fileNumber>333-137916-81</fileNumber>
        </filer>
        <filer>
            <cik>0001367050</cik>
            <entityName>Burlington Coat Factory of Massachusetts, LLC</entityName>
            <fileNumber>333-137916-80</fileNumber>
        </filer>
        <filer>
            <cik>0001367051</cik>
            <entityName>Cohoes Fashions of Massachusetts, LLC</entityName>
            <fileNumber>333-137916-79</fileNumber>
        </filer>
        <filer>
            <cik>0001367052</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of NORTH ATTLEBORO, Inc.</entityName>
            <fileNumber>333-137916-78</fileNumber>
        </filer>
        <filer>
            <cik>0001367053</cik>
            <entityName>Burlington Coat Factory of Michigan, LLC</entityName>
            <fileNumber>333-137916-77</fileNumber>
        </filer>
        <filer>
            <cik>0001367054</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of DETROIT, Inc.</entityName>
            <fileNumber>333-137916-76</fileNumber>
        </filer>
        <filer>
            <cik>0001367056</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of GRAND RAPIDS, Inc.</entityName>
            <fileNumber>333-137916-75</fileNumber>
        </filer>
        <filer>
            <cik>0001367057</cik>
            <entityName>Burlington Coat Factory of Minnesota, LLC</entityName>
            <fileNumber>333-137916-74</fileNumber>
        </filer>
        <filer>
            <cik>0001368848</cik>
            <entityName>Burlington Coat Factory of Mississippi, LLC</entityName>
            <fileNumber>333-137916-73</fileNumber>
        </filer>
        <filer>
            <cik>0001367058</cik>
            <entityName>Burlington Coat Factory of Missouri, LLC</entityName>
            <fileNumber>333-137916-72</fileNumber>
        </filer>
        <filer>
            <cik>0001367059</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of DES PERES, Inc.</entityName>
            <fileNumber>333-137916-71</fileNumber>
        </filer>
        <filer>
            <cik>0001367060</cik>
            <entityName>Burlington Coat Factory of Nebraska, LLC</entityName>
            <fileNumber>333-137916-70</fileNumber>
        </filer>
        <filer>
            <cik>0001367061</cik>
            <entityName>Burlington Coat Factory of Nevada, LLC</entityName>
            <fileNumber>333-137916-69</fileNumber>
        </filer>
        <filer>
            <cik>0001367066</cik>
            <entityName>BURLINGTON COAT REALTY of LAS VEGAS, Inc.</entityName>
            <fileNumber>333-137916-68</fileNumber>
        </filer>
        <filer>
            <cik>0001367067</cik>
            <entityName>Burlington Coat Factory of New Hampshire, LLC</entityName>
            <fileNumber>333-137916-67</fileNumber>
        </filer>
        <filer>
            <cik>0001367068</cik>
            <entityName>Burlington Coat Factory of New Jersey, LLC</entityName>
            <fileNumber>333-137916-66</fileNumber>
        </filer>
        <filer>
            <cik>0001367069</cik>
            <entityName>MJM Designer Shoes of New Jersey, LLC</entityName>
            <fileNumber>333-137916-65</fileNumber>
        </filer>
        <filer>
            <cik>0001367070</cik>
            <entityName>Cohoes Fashions of New Jersey, LLC</entityName>
            <fileNumber>333-137916-64</fileNumber>
        </filer>
        <filer>
            <cik>0001367072</cik>
            <entityName>BURLINGTON COAT FACTORY DIRECT CORP</entityName>
            <fileNumber>333-137916-63</fileNumber>
        </filer>
        <filer>
            <cik>0001367073</cik>
            <entityName>M J M DESIGNER SHOES OF MOORESTOWN, Inc.</entityName>
            <fileNumber>333-137916-62</fileNumber>
        </filer>
        <filer>
            <cik>0001367074</cik>
            <entityName>SUPER BABY DEPOT of MOORESTOWN, Inc.</entityName>
            <fileNumber>333-137916-61</fileNumber>
        </filer>
        <filer>
            <cik>0001367075</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of EDGEWATER PARK, Inc.</entityName>
            <fileNumber>333-137916-60</fileNumber>
        </filer>
        <filer>
            <cik>0001367076</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of PARAMUS, Inc.</entityName>
            <fileNumber>333-137916-59</fileNumber>
        </filer>
        <filer>
            <cik>0001367077</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of PINEBROOK, Inc.</entityName>
            <fileNumber>333-137916-58</fileNumber>
        </filer>
        <filer>
            <cik>0001367088</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of EDGEWATER PARK URBAN RENEWAL CORP.</entityName>
            <fileNumber>333-137916-57</fileNumber>
        </filer>
        <filer>
            <cik>0001368776</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of NEW JERSEY, Inc.</entityName>
            <fileNumber>333-137916-56</fileNumber>
        </filer>
        <filer>
            <cik>0001367089</cik>
            <entityName>BURLINGTON COAT FACTORY OF NEW MEXICO, LLC</entityName>
            <fileNumber>333-137916-55</fileNumber>
        </filer>
        <filer>
            <cik>0001367090</cik>
            <entityName>Burlington Coat Factory of New York, LLC</entityName>
            <fileNumber>333-137916-54</fileNumber>
        </filer>
        <filer>
            <cik>0001367091</cik>
            <entityName>MJM Designer Shoes of New York, LLC</entityName>
            <fileNumber>333-137916-53</fileNumber>
        </filer>
        <filer>
            <cik>0001367092</cik>
            <entityName>Cohoes Fashions of New York, LLC</entityName>
            <fileNumber>333-137916-52</fileNumber>
        </filer>
        <filer>
            <cik>0001367093</cik>
            <entityName>COHOES of FAYETTEVILLE, Inc.</entityName>
            <fileNumber>333-137916-51</fileNumber>
        </filer>
        <filer>
            <cik>0001367094</cik>
            <entityName>GEORGETOWN FASHIONS Inc.</entityName>
            <fileNumber>333-137916-50</fileNumber>
        </filer>
        <filer>
            <cik>0001367095</cik>
            <entityName>MONROE G. MILSTEIN, Inc.</entityName>
            <fileNumber>333-137916-49</fileNumber>
        </filer>
        <filer>
            <cik>0001367096</cik>
            <entityName>LC ACQUISITION CORP.</entityName>
            <fileNumber>333-137916-48</fileNumber>
        </filer>
        <filer>
            <cik>0001367097</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of YONKERS, Inc.</entityName>
            <fileNumber>333-137916-47</fileNumber>
        </filer>
        <filer>
            <cik>0001367098</cik>
            <entityName>Burlington Coat Factory of North Carolina, LLC</entityName>
            <fileNumber>333-137916-46</fileNumber>
        </filer>
        <filer>
            <cik>0001368772</cik>
            <entityName>Burlington Coat Factory of North Dakota, LLC</entityName>
            <fileNumber>333-137916-45</fileNumber>
        </filer>
        <filer>
            <cik>0001367099</cik>
            <entityName>Burlington Coat Factory of Ohio, LLC</entityName>
            <fileNumber>333-137916-44</fileNumber>
        </filer>
        <filer>
            <cik>0001367100</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of CLEVELAND, Inc.</entityName>
            <fileNumber>333-137916-43</fileNumber>
        </filer>
        <filer>
            <cik>0001367101</cik>
            <entityName>Burlington Coat Factory of Oklahoma, LLC</entityName>
            <fileNumber>333-137916-42</fileNumber>
        </filer>
        <filer>
            <cik>0001367102</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of TULSA, Inc.</entityName>
            <fileNumber>333-137916-41</fileNumber>
        </filer>
        <filer>
            <cik>0001367112</cik>
            <entityName>Burlington Coat Factory of Oregon, LLC</entityName>
            <fileNumber>333-137916-40</fileNumber>
        </filer>
        <filer>
            <cik>0001367103</cik>
            <entityName>Burlington Coat Factory of Pennsylvania, LLC</entityName>
            <fileNumber>333-137916-39</fileNumber>
        </filer>
        <filer>
            <cik>0001367104</cik>
            <entityName>MJM Designer Shoes of Pennsylvania, LLC</entityName>
            <fileNumber>333-137916-38</fileNumber>
        </filer>
        <filer>
            <cik>0001367105</cik>
            <entityName>Burlington Coat Factory Warehouse of Bristol, LLC</entityName>
            <fileNumber>333-137916-37</fileNumber>
        </filer>
        <filer>
            <cik>0001367106</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of MONTGOMERYVILLE, Inc.</entityName>
            <fileNumber>333-137916-36</fileNumber>
        </filer>
        <filer>
            <cik>0001367107</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of CHELTENHAM, Inc.</entityName>
            <fileNumber>333-137916-35</fileNumber>
        </filer>
        <filer>
            <cik>0001368778</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of WILKES-BARRE, Inc.</entityName>
            <fileNumber>333-137916-34</fileNumber>
        </filer>
        <filer>
            <cik>0001367108</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of LANGHORNE, Inc.</entityName>
            <fileNumber>333-137916-33</fileNumber>
        </filer>
        <filer>
            <cik>0001368777</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of WEST MIFFLIN, Inc.</entityName>
            <fileNumber>333-137916-32</fileNumber>
        </filer>
        <filer>
            <cik>0001367109</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of LANGHORNE, Inc.</entityName>
            <fileNumber>333-137916-31</fileNumber>
        </filer>
        <filer>
            <cik>0001367110</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of WHITEHALL, Inc.</entityName>
            <fileNumber>333-137916-30</fileNumber>
        </filer>
        <filer>
            <cik>0001367111</cik>
            <entityName>BURLINGTON FACTORY WAREHOUSE of READING, Inc.</entityName>
            <fileNumber>333-137916-29</fileNumber>
        </filer>
        <filer>
            <cik>0001367122</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE Inc.</entityName>
            <fileNumber>333-137916-28</fileNumber>
        </filer>
        <filer>
            <cik>0001368774</cik>
            <entityName>Burlington Coat Factory of Rhode Island, LLC</entityName>
            <fileNumber>333-137916-27</fileNumber>
        </filer>
        <filer>
            <cik>0001368773</cik>
            <entityName>Burlington Coat Factory of South Carolina, LLC</entityName>
            <fileNumber>333-137916-26</fileNumber>
        </filer>
        <filer>
            <cik>0001367123</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of CHARLESTON, Inc.</entityName>
            <fileNumber>333-137916-25</fileNumber>
        </filer>
        <filer>
            <cik>0001367117</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of MEMPHIS, Inc.</entityName>
            <fileNumber>333-137916-24</fileNumber>
        </filer>
        <filer>
            <cik>0001367124</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of SHELBY, Inc.</entityName>
            <fileNumber>333-137916-23</fileNumber>
        </filer>
        <filer>
            <cik>0001367118</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of HICKORY COMMONS, Inc.</entityName>
            <fileNumber>333-137916-22</fileNumber>
        </filer>
        <filer>
            <cik>0001367119</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of MEMPHIS, Inc.</entityName>
            <fileNumber>333-137916-21</fileNumber>
        </filer>
        <filer>
            <cik>0001367142</cik>
            <entityName>BURLINGTON COAT FACTORY OF TEXAS, L.P.</entityName>
            <fileNumber>333-137916-20</fileNumber>
        </filer>
        <filer>
            <cik>0001367120</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of BAYTOWN, Inc.</entityName>
            <fileNumber>333-137916-19</fileNumber>
        </filer>
        <filer>
            <cik>0001367113</cik>
            <entityName>MJM Designer Shoes of Texas, Inc.</entityName>
            <fileNumber>333-137916-18</fileNumber>
        </filer>
        <filer>
            <cik>0001367115</cik>
            <entityName>BURLINGTON COAT REALTY of PLANO, Inc.</entityName>
            <fileNumber>333-137916-17</fileNumber>
        </filer>
        <filer>
            <cik>0001367116</cik>
            <entityName>BURLINGTON COAT REALTY of HOUSTON, Inc.</entityName>
            <fileNumber>333-137916-16</fileNumber>
        </filer>
        <filer>
            <cik>0001367121</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of WESTMORELAND, Inc.</entityName>
            <fileNumber>333-137916-15</fileNumber>
        </filer>
        <filer>
            <cik>0001367133</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of BELLAIRE, Inc.</entityName>
            <fileNumber>333-137916-14</fileNumber>
        </filer>
        <filer>
            <cik>0001367028</cik>
            <entityName>Cohoes Fashions of Connecticut, LLC</entityName>
            <fileNumber>333-137916-135</fileNumber>
        </filer>
        <filer>
            <cik>0001366995</cik>
            <entityName>Burlington Coat Factory of Alabama, LLC</entityName>
            <fileNumber>333-137916-134</fileNumber>
        </filer>
        <filer>
            <cik>0001366994</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of HUNTSVILLE LLC</entityName>
            <fileNumber>333-137916-133</fileNumber>
        </filer>
        <filer>
            <cik>0001366993</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of ANCHORAGE, Inc.</entityName>
            <fileNumber>333-137916-132</fileNumber>
        </filer>
        <filer>
            <cik>0001366998</cik>
            <entityName>Burlington Coat Factory of Arizona, LLC</entityName>
            <fileNumber>333-137916-131</fileNumber>
        </filer>
        <filer>
            <cik>0001366997</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of MESA, Inc.</entityName>
            <fileNumber>333-137916-130</fileNumber>
        </filer>
        <filer>
            <cik>0001367134</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of EL PASO, Inc.</entityName>
            <fileNumber>333-137916-13</fileNumber>
        </filer>
        <filer>
            <cik>0001366996</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of DESERT SKY, Inc.</entityName>
            <fileNumber>333-137916-129</fileNumber>
        </filer>
        <filer>
            <cik>0001367017</cik>
            <entityName>Burlington Coat Factory of Arkansas, LLC</entityName>
            <fileNumber>333-137916-128</fileNumber>
        </filer>
        <filer>
            <cik>0001367019</cik>
            <entityName>Burlington Coat Factory of California, LLC</entityName>
            <fileNumber>333-137916-127</fileNumber>
        </filer>
        <filer>
            <cik>0001367018</cik>
            <entityName>Burlington Coat Factory Warehouse of San Bernadino, LLC</entityName>
            <fileNumber>333-137916-126</fileNumber>
        </filer>
        <filer>
            <cik>0001367020</cik>
            <entityName>Baby Depot of California, LLC</entityName>
            <fileNumber>333-137916-125</fileNumber>
        </filer>
        <filer>
            <cik>0001367021</cik>
            <entityName>MJM Designer Shoes of California, LLC</entityName>
            <fileNumber>333-137916-124</fileNumber>
        </filer>
        <filer>
            <cik>0001367022</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of DUBLIN, Inc.</entityName>
            <fileNumber>333-137916-123</fileNumber>
        </filer>
        <filer>
            <cik>0001367025</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of FLORIN, Inc.</entityName>
            <fileNumber>333-137916-122</fileNumber>
        </filer>
        <filer>
            <cik>0001367024</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of VENTURA, Inc.</entityName>
            <fileNumber>333-137916-121</fileNumber>
        </filer>
        <filer>
            <cik>0001367026</cik>
            <entityName>Burlington Coat Factory of Colorado, LLC</entityName>
            <fileNumber>333-137916-120</fileNumber>
        </filer>
        <filer>
            <cik>0001367135</cik>
            <entityName>Burlington Coat Factory of Utah, LLC</entityName>
            <fileNumber>333-137916-12</fileNumber>
        </filer>
        <filer>
            <cik>0001367029</cik>
            <entityName>Burlington Coat Factory of Connecticut, LLC</entityName>
            <fileNumber>333-137916-119</fileNumber>
        </filer>
        <filer>
            <cik>0001367152</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of ATLANTA, Inc.</entityName>
            <fileNumber>333-137916-118</fileNumber>
        </filer>
        <filer>
            <cik>0001367027</cik>
            <entityName>BURLINGTON COAT REALTY of EAST WINDSOR, Inc.</entityName>
            <fileNumber>333-137916-117</fileNumber>
        </filer>
        <filer>
            <cik>0001367030</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY CORP.</entityName>
            <fileNumber>333-137916-116</fileNumber>
        </filer>
        <filer>
            <cik>0001367032</cik>
            <entityName>Burlington Coat Factory of Delaware, LLC</entityName>
            <fileNumber>333-137916-115</fileNumber>
        </filer>
        <filer>
            <cik>0001367031</cik>
            <entityName>MJM Designer Shoes of Delaware, LLC</entityName>
            <fileNumber>333-137916-114</fileNumber>
        </filer>
        <filer>
            <cik>0001367161</cik>
            <entityName>C.F.I.C. CORP</entityName>
            <fileNumber>333-137916-113</fileNumber>
        </filer>
        <filer>
            <cik>0001367160</cik>
            <entityName>C.F.B., Inc.</entityName>
            <fileNumber>333-137916-112</fileNumber>
        </filer>
        <filer>
            <cik>0001367159</cik>
            <entityName>C.L.B., Inc.</entityName>
            <fileNumber>333-137916-111</fileNumber>
        </filer>
        <filer>
            <cik>0001368775</cik>
            <entityName>Burlington Coat Factory Investments Holdings, Inc.</entityName>
            <fileNumber>333-137916-110</fileNumber>
        </filer>
        <filer>
            <cik>0001367136</cik>
            <entityName>Burlington Coat Factory of Virginia, LLC</entityName>
            <fileNumber>333-137916-11</fileNumber>
        </filer>
        <filer>
            <cik>0001367143</cik>
            <entityName>BURLINGTON COAT FACTORY OF TEXAS, INC.</entityName>
            <fileNumber>333-137916-109</fileNumber>
        </filer>
        <filer>
            <cik>0001367144</cik>
            <entityName>BURLINGTON COAT FACTORY PURCHASING, INC.</entityName>
            <fileNumber>333-137916-108</fileNumber>
        </filer>
        <filer>
            <cik>0001367145</cik>
            <entityName>Burlington Coat Factory of Florida, LLC</entityName>
            <fileNumber>333-137916-107</fileNumber>
        </filer>
        <filer>
            <cik>0001367146</cik>
            <entityName>MJM Designer Shoes of Florida, LLC</entityName>
            <fileNumber>333-137916-106</fileNumber>
        </filer>
        <filer>
            <cik>0001367147</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of UNIVERSITY SQUARE, Inc.</entityName>
            <fileNumber>333-137916-105</fileNumber>
        </filer>
        <filer>
            <cik>0001367148</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of CORAL SPRINGS, Inc.</entityName>
            <fileNumber>333-137916-104</fileNumber>
        </filer>
        <filer>
            <cik>0001367141</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of WEST COLONIAL, Inc.</entityName>
            <fileNumber>333-137916-103</fileNumber>
        </filer>
        <filer>
            <cik>0001367149</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of ORLANDO, Inc.</entityName>
            <fileNumber>333-137916-102</fileNumber>
        </filer>
        <filer>
            <cik>0001367150</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of SARASOTA, Inc.</entityName>
            <fileNumber>333-137916-101</fileNumber>
        </filer>
        <filer>
            <cik>0001367139</cik>
            <entityName>K&amp;T ACQUISITION CORP.</entityName>
            <fileNumber>333-137916-100</fileNumber>
        </filer>
        <filer>
            <cik>0001367137</cik>
            <entityName>Burlington Coat Factory of Pocono Crossing, LLC</entityName>
            <fileNumber>333-137916-10</fileNumber>
        </filer>
        <filer>
            <cik>0001367138</cik>
            <entityName>BURLINGTON COAT FACTORY WAREHOUSE of COLISEUM, Inc.</entityName>
            <fileNumber>333-137916-09</fileNumber>
        </filer>
        <filer>
            <cik>0001367127</cik>
            <entityName>BURLINGTON COAT REALTY of POTOMAC, Inc.</entityName>
            <fileNumber>333-137916-08</fileNumber>
        </filer>
        <filer>
            <cik>0001367128</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of FAIRFAX, Inc.</entityName>
            <fileNumber>333-137916-07</fileNumber>
        </filer>
        <filer>
            <cik>0001367129</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of COLISEUM, Inc.</entityName>
            <fileNumber>333-137916-06</fileNumber>
        </filer>
        <filer>
            <cik>0001367125</cik>
            <entityName>Burlington Coat Factory of Washington, LLC</entityName>
            <fileNumber>333-137916-05</fileNumber>
        </filer>
        <filer>
            <cik>0001367130</cik>
            <entityName>BURLINGTON COAT FACTORY REALTY of FRANKLIN, Inc.</entityName>
            <fileNumber>333-137916-04</fileNumber>
        </filer>
        <filer>
            <cik>0001367131</cik>
            <entityName>Burlington Coat Factory of West Virginia, LLC</entityName>
            <fileNumber>333-137916-03</fileNumber>
        </filer>
        <filer>
            <cik>0001367132</cik>
            <entityName>Burlington Coat Factory of Wisconsin, LLC</entityName>
            <fileNumber>333-137916-02</fileNumber>
        </filer>
        <filer>
            <cik>0001372160</cik>
            <entityName>COHOES FASHIONS of CRANSTON, Inc.</entityName>
            <fileNumber>333-137916-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
