**Exhibit 10.10** **MERCHANDISE    SERVICING AGREEMENT** **THIS AGREEMENT**is made and entered into as of the    1st day of April 2002, by and between **American    Consolidation, Inc**., 500 Washington Avenue, Carlstadt, New    Jersey 07512 (“ACI”) and **Aeropostale, Inc**., 35    Continental Drive Wayne NJ 07470. (“Customer”). **W I T    N E S S E T H** **WHEREAS**, Customer is engaged in the retail business and    the sale of merchandise customarily available therein; and **WHEREAS**, ACI receives, processes, marks, picks,    consolidates, packs, manifests and loads merchandise at its    facility located at 500 Washington Avenue, Carlstadt, New Jersey    (the “ACI Facility”); and **WHEREAS**, Customer desires to have ACI perform and ACI is    willing to provide to Customer all receiving, processing,    marking, consolidating, picking, packing, manifesting, and    loading services for Customer’s merchandise sent to ACI at    Customer’s discretion (the “Merchandise”) subject    to the terms and conditions specified herein; **NOW, THEREFORE**, in consideration of the mutual covenants    and agreements herein contained, the parties hereto agree as    follows: **1.  ****Term**     The term of this Agreement shall be for an initial term of five    (5) years commencing as of April 1, 2002 and ending    March 31, 2007. Customer shall have the option to extend    this Agreement for an additional five (5) year period    commencing as of April 1, 2007 and ending March 31,    2012 upon terms mutually agreed upon. Customer will notify ACI    with its intent to exercise its option to renew within    120 days of the expiration of the initial term. **2.  ****Termination**     In the event there is a breach of any term of this Agreement by    ACI, including but not limited to ACI’s failure to provide    the Services, materials and equipment pursuant to the standards    set forth herein, Customer shall notify ACI of such breach in    writing and ACI shall have thirty (30) days to cure such    breach. In the event ACI has not cured the breach within such    time, Customer shall have the right to terminate this Agreement    upon three (3) days notice to ACI.     Customer shall have right to terminate this Agreement:    (a) upon thirty (30) days notice to ACI, if a    substantial change in ownership of ACI occurs,    (b) immediately in the event ACI seeks bankruptcy    protection or assigns a substantial portion of its assets for    the benefits of creditors, or (c) immediately after an    Event of Force Majeure, as hereafter defined in Section 12,    continues for ninety (90) days.     In addition, in the event Customer terminates this Agreement    during the initial term prior to March 31, 2007, the    expiration date set forth in Section 1, other than due to    ACI’s breach of its obligations under this Agreement,    Customer agrees to reimburse ACI for the unamortized value of    the material and equipment upgrades, which material and    equipment shall be amortized over a five (5) year period,    made to the ACI Facility at the request of Customer during the    calendar year 2002. **3.  ****Services,    Materials and Equipment Provided By ACI**     During the term of this Agreement, ACI shall provide the    distribution services for Customer according to the performance    standards as set forth in Exhibit A (the    “Services”), which Exhibit may be amended from time to    time upon written agreement by both parties hereto.     In addition ACI will provide, at its sole cost and expense, the    ACI Facility, utilities, insurance, all merchandise handling    equipment including consolidation, manifesting and sortation    systems, a Pro Handling rapidpack system