| **EXHIBIT                21**                          |
|--------------------------------------------------------|
|                                                   |
| **Subsidiaries                of the Registrant**      |
|                                                   |   |
|                                                   | **State                or** |
|                                                   | **Jurisdiction                of** |
| **Name**                                               | **Incorporation** |
|                                                   |   |
| 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                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 |
| Charm-Fin                Stores, 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 |
| CS                Insurance Ltd.                       | Bermuda |
| CS                Investment Company                   | Delaware |
| CSBC,                Inc.                              | Delaware |
| CSD                Acquisition Corp.                   | Delaware |
| CSGC,                Inc.                              | Ohio |
| CSHC,                Inc.                              | Delaware |
| CSI                Charities, Inc.                     | Pennsylvania |
| CSI                Industries, Inc.                    | Delaware |
| CSI-DR,                Inc.                            | Dominican                Republic |
| CSIM,                Inc.                              | Delaware |
| Diversified                Fashions, Inc.              | Pennsylvania |
| Ericool                Co. Ltd.                        | Hong                Kong |
| Evatone                Trading Ltd.                    | Hong                Kong |
| Fashion                Bug of California, Inc.         | California |
| Fashion                Service Corp.                   | Delaware |
| Fashion                Service Fulfillment Corporation | Delaware |

----

|          | **State                or**        |
|----------|------------------------------------|
|     | **Jurisdiction                of** |
| **Name** | **Incorporation**                  |

|                                                  |                     |
|-------------------------------------------------------|--------------------------|
| Fashion                Service Protection Corporation | Pennsylvania             |
| FB                Apparel, Inc.                       | Indiana                  |
| FB                Clothing, Inc.                      | Indiana                  |
| FB                Distro, Inc.                        | Indiana                  |
| Fashion                Bug Retail Companies, Inc.     | Delaware                 |
| FB                Distro SM, Inc.                     | Indiana                  |
| FSHC,                Inc.                             | Delaware                 |
| Home                ETC, Inc.                         | Delaware                 |
| International                Apparel, Inc.            | Pennsylvania             |
| J.P.A.                Clothing Company                | Georgia                  |
| KAFCO                Development Co., Inc.            | Pennsylvania             |
| Kirkstone                Ltd.                         | Hong                Kong |
| KS                Investments Ltd.                    | Bermuda                  |
| LANCO,                Inc.                            | Delaware                 |
| Lane                Bryant Purchasing Corp.           | Ohio                     |
| Lane                Bryant Purchasing Corporation     | Delaware                 |
| Lane                Bryant, Inc.                      | Delaware                 |
| LBH,                Inc.                              | Nevada                   |
| M                and A Joint Ventures, LLC            | Delaware                 |
| Modern                Woman Catalog, Inc.             | Delaware                 |
| Modern                Woman Holdings, 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                 |
| PSTM,                Inc.                             | Delaware                 |
| Rose                Merge Sub, Inc.                   | Tennessee                |
| Sentani                Trading Ltd.                   | Hong                Kong |
| Sierra                Nevada Factoring, Inc.          | Nevada                   |
| Specialty                Fixtures, Inc.               | Pennsylvania             |
| Spirit                of America Promotions, Inc.     | Ohio                     |
| Spirit                of America, Inc.                | Delaware                 |
| Venice                Acquisition Corporation         | Delaware                 |
| W.L.                Distributors, Inc.                | Pennsylvania             |
| White                Marsh Distribution, LLC          | Maryland                 |
| Winks                Lane, Inc.                       | Pennsylvania             |
| Yardarm                Trading Ltd.                   | Hong                Kong |
|                                                  |                     |
| 2650                Other companies(1)                | Various                  |