
July 14, 2010
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Mellissa C. Duru
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Re: |
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Crown Crafts, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed June 29, 2010
Amendment No. 1 to Preliminary Proxy Statement
Filed June 29, 2010
Amendment No. 2 to Preliminary Proxy Statement
Filed July 9, 2010
File No. 1-07604 |
Ladies and Gentlemen:
Crown Crafts, Inc., a Delaware corporation (the Company), hereby transmits for filing the
Companys responses to oral comments of the Staff provided to counsel for the Company by Mellissa
C. Duru on July 14, 2010.
The Company hereby confirms that the Company has concluded that no disclosure is required in
the Companys Preliminary Proxy Statement on Schedule 14A by Item 7 of Schedule 14A in regards to
Item 401(f) of Regulation S-K. The Company hereby further confirms that no reportable event under
Item 401(f) has occurred.
The Company hereby acknowledges that: (i) the Company is responsible for the adequacy and
accuracy of the disclosure in the Companys Preliminary Proxy Statement on Schedule 14A; (ii) Staff
comments or changes to the disclosure in response to Staff comments do not foreclose the Commission
from taking any action with respect to the Companys Preliminary Proxy Statement on Schedule 14A;
and (iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.
916 S. Burnside Avenue * PO Box 1028 * Gonzales, LA 70707-1028 * (225) 647-9100 * Fax (225) 647-9104
Securities and Exchange Commission
July 14, 2010
Page 2
Any comments or questions regarding the Companys Preliminary Proxy Statement on Schedule 14A
or this letter should be directed to the undersigned by telephone at (225) 647-9124 or by facsimile
at (225) 647-9112.
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Sincerely,
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/s/ Olivia W. Elliott
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Olivia W. Elliott |
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Vice President and Chief Financial Officer |
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916 S. Burnside Avenue * PO Box 1028 * Gonzales, LA 70707-1028 * (225) 647-9100 * Fax (225) 647-9104