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

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2011-07-18</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>15:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0000034115</cik>
            <entityName>CLAIRES STORES INC</entityName>
            <fileNumber>333-175171</fileNumber>
        </filer>
        <filer>
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            <entityName>BMS Distributing Corp.</entityName>
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        <filer>
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            <entityName>CBI Distributing Corp.</entityName>
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        <filer>
            <cik>0001415040</cik>
            <entityName>Claire's Boutiques, Inc.</entityName>
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        <filer>
            <cik>0001415039</cik>
            <entityName>Claire's Canada Corp.</entityName>
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        <filer>
            <cik>0001415038</cik>
            <entityName>Claire's Puerto Rico Corp.</entityName>
            <fileNumber>333-175171-02</fileNumber>
        </filer>
        <filer>
            <cik>0001516958</cik>
            <entityName>CSI Canada LLC</entityName>
            <fileNumber>333-175171-01</fileNumber>
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</edgarSubmission>
