| **EXHIBIT                21**                                                    |
|----------------------------------------------------------------------------------|
|                                                                             |
| **Subsidiaries                of the Registrant**                                |
|                                                                             |   |
|                                                                             | **State                or** |
|                                                                             | **Jurisdiction                of** |
| **            Name** | **Incorporation** |
|                                                                             |   |
| Arizona                Mail Order Company, Inc.                                  | Delaware |
| Bedford                Fair Apparel, Inc.                                        | Delaware |
| C.S.A.C.,                Inc.                                                    | Delaware |
| C.S.F.,                Corp.                                                     | Delaware |
| C.S.I.C.,                Inc.                                                    | Delaware |
| Catalog                Fulfillment Co, Inc.                                      | Arizona |
| Catalog                Receivables, LLC                                          | Delaware |
| Catalog                Seller, LLC                                               | Delaware |
| Catherines                C.S.A.C., Inc.                                         | Delaware |
| Catherines                C.S.I.C., Inc.                                         | Delaware |
| Catherines                Direct, LLC                                            | Delaware |
| Catherines                of California, Inc.                                    | California |
| Catherines                of Nevada, Inc.                                        | Nevada |
| Catherines                of Pennsylvania, Inc.                                  | Tennessee |
| Catherines                Partners-Washington, G.P.                              | Washington |
| Catherines                Partners-Texas, L.P.                                   | Tennessee |
| Catherines                Partners-Indiana, L.L.P.                               | Indiana |
| Catherines                Stores Corporation                                     | Tennessee |
| Catherines                Stores of Indiana, Inc.                                | Indiana |
| Catherines                Stores of Texas, Inc.                                  | Texas |
| Catherines,                Inc.                                                  | Delaware |
| Catherines.com,                Inc.                                              | Tennessee |
| CCTM,                Inc.                                                        | Delaware |
| Charm-Fin                Stores, Inc.                                            | Delaware |
| Charming.com,                Inc.                                                | Delaware |
| Charming                J V, Inc.                                                | Delaware |
| Charming                Shoppes Interactive, Inc.                                | Delaware |
| Charming                Shoppes of Delaware, Inc.                                | Pennsylvania |
| Charming                Shoppes Outlet Stores, LLC                               | Delaware |
| Charming                Shoppes Receivables Corp.                                | Delaware |
| Charming                Shoppes Seller, Inc.                                     | Delaware |
| Charming                Shoppes Street, Inc.                                     | Delaware |
| Chestnut                Acquisition Sub, Inc.                                    | Delaware |
| Crosstown                Traders, Inc.                                           | Delaware |
| CS                Insurance Ltd.                                                 | Bermuda |
| CS                Investment Company                                             | Delaware |
| CSD                Acquisition Corp.                                             | Delaware |
| CSGC,                Inc.                                                        | Ohio |
| CSI                Charities, Inc.                                               | Pennsylvania |
| CSI                Industries, Inc.                                              | Delaware |
| CSI-DR,                Inc.                                                      | Dominican                Republic |
| CSIM,                Inc.                                                        | Delaware |
| CSPE,                LLC                                                         | Pennsylvania |
| Ericool                Co. Ltd.                                                  | Hong                Kong |
| Evatone                Trading Ltd.                                              | Hong                Kong |
| Fashion                Bug of California, Inc.                                   | California |
| Fashion                Bug Direct, LLC                                           | Delaware |
| Fashion                Service Corp.                                             | Delaware |
| Fashion                Service Fulfillment Corporation                           | Delaware |
| FB                Apparel, Inc.                                                  | Indiana |
| FB                Clothing, Inc.                                                 | Indiana |
| FB                Distro, Inc.                                                   | Indiana |
| FB                Distro Distribution Center, LLC                                | Delaware |
| Fashion                Bug Retail Companies, Inc.                                | Delaware |
| FB                Distro SM, Inc.                                                | Indiana |
| Figi’s                Business Services, Inc.                              | Wisconsin |
| Figi’s                Gifts, Inc.                                          | Wisconsin |
| Figi’s,                Inc.                                                | Wisconsin |
| Figi’s                Mail Order Gifts, Inc.                               | Wisconsin |
| FSHC,                Inc.                                                        | Delaware |
| Home                ETC, Inc.                                                    | Delaware |
| KAFCO                Development Co., Inc.                                       | Pennsylvania |
| Kirkstone                Ltd.                                                    | Hong                Kong |
| KS                Investments Ltd.                                               | Bermuda |
| LANCO,                Inc.                                                       | Delaware |
| Lane                Bryant Direct, LLC                                           | Delaware |
| Lane                Bryant of Pennsylvania, Inc.                                 | Pennsylvania |
| Lane                Bryant Purchasing Corp.                                      | Ohio |
| Lane                Bryant Purchasing Corporation                                | Delaware |
| Lane                Bryant, Inc.                                                 | Delaware |
| LM&B                Catalog, Inc.                                            | Delaware |
| M                and A Joint Ventures, LLC                                       | Delaware |
| Modern                Woman Catalog, Inc.                                        | Delaware |
| Modern                Woman Specialty, Inc.                                      | California |
| Modern                Woman, Inc. (Delaware)                                     | Delaware |
| Modern                Woman, Inc. (MI)                                           | Michigan |
| Monterey                Bay Clothing Company, Inc.                               | Delaware |
| Outlet                Division Management Co., Inc.                              | Delaware |
| Outlet                Division Store Co., Inc.                                   | Delaware |
| Petite                Sophisticate, Inc.                                         | Delaware |
| Petite                Sophisticate Management Co., Inc.                          | Delaware |
| PSTM,                Inc.                                                        | Delaware |
| Rose                Merge Sub, Inc.                                              | Tennessee |
| Sentani                Trading Ltd.                                              | Hong                Kong |
| Sierra                Nevada Factoring, Inc.                                     | Nevada |
| Spirit                of America, Inc.                                           | Delaware |
| White                Marsh Distribution, LLC                                     | Maryland |
| Winks                Lane, Inc.                                                  | Pennsylvania |
| Yardarm                Trading Ltd.                                              | Hong                Kong |
|                                                                             |   |
| 3710                Other companies(1)                                           | Various |