| **EXHIBIT                21**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
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| **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.                                                                                                                                  | 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 |
| Charming                Shoppes Voucher Receivables,                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 |
| Lane                Bryant Woman Catalog,                Inc.                                                                                                        | Delaware |
| LB                International Licensing, Inc.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Delaware |
| LM&B                Catalog,                Inc.                                                                                                                 | Delaware |
| M                and A Joint Ventures,                LLC                                                                                                            | 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 |
| PC                Flowers & Gifts.com LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 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 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| 3881                Other companies(1)                                                                                                                               | Various |

| (1) | Consists                primarily of consolidated wholly-owned subsidiary companies that                have                done, are doing, or will be doing business as retail women’s apparel                stores under our Fashion Bug, Fashion Bug Plus, Catherines, Lane                Bryant,                Lane Bryant Outlet, Petite Sophisticate, and Petite Sophisticate                Outlet                brand names. |
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