Exhibit
10.40
 
 
 May 27, 2008
 
 
 Bank of
America, N.A., as Collateral Agent
 100
Federal Street
 Boston,
Massachusetts 02109
 
 Re:           Supplement
to Pledge Agreement
 
 Ladies
and Gentlemen:
 
 Reference
is hereby made to that certain Credit Agreement dated as of April 13, 2006 (as
amended, modified, supplemented or restated and in effect from time to time, the
“Credit
Agreement”), by, among others (i) Burlington Coat Factory Warehouse
Corporation, a Delaware corporation, as a Borrower and as agent (in such
capacity, the “Lead
Borrower”) for itself and the other Borrowers, (ii) the other Borrowers
named therein (collectively, with the Lead Borrower, the “Existing Borrowers”),
(iii) Burlington Coat Factory Purchasing, Inc. (“Purchasing”) and the
other Facility Guarantors named therein (collectively, the “Existing Facility
Guarantors”, and together with the Existing Borrowers, the “Loan Parties”), (iv)
the Lenders named therein (collectively, the “Lenders” ), (v) Bank
of America, N.A., as Administrative Agent, (vi) Bank of America, N.A., as
Collateral Agent, (vii) Bear Stearns Corporate Lending Inc., a Delaware
corporation, as Syndication Agent, and (viii) Wachovia Bank, National
Association, The CIT Group/Business Credit, Inc., General Electric Capital
Corporation, and JPMorgan Chase Bank, N.A., as co-Documentation
Agents.
  Reference
is also hereby made to that certain Pledge Agreement dated as of April 13, 2006
(as amended, modified, supplemented or restated and in effect from time to time,
the “Pledge
Agreement”) by, among  others, the Lead Borrower and the
Collateral Agent.  All capitalized terms not otherwise defined herein
shall have the meaning given such terms in the Pledge Agreement  or
the Credit Agreement, as applicable.
  The Lead
Borrower has informed the Collateral Agent that the Lead Borrower and Purchasing
have each formed the new wholly owned Subsidiaries set forth on Exhibit A hereto
(collectively, the “New
Subsidiaries”).  In accordance with the terms of the Pledge
Agreement, the Lead Borrower and Purchasing each hereby confirm to the
Collateral Agent that they have each delivered to the Term Loan Collateral
Agent, as agent for, among others, the Collateral Agent and the Secured Parties,
the Investment Property consisting of (i) the shares of capital stock of the New
Subsidiaries, (ii) stock certificates representing all such shares of capital
stock, and (iii) stock powers executed in blank by the Lead Borrower or
Purchasing, as applicable.
  The Lead
Borrower and Purchasing each hereby represent, warrant and covenant to and with
the Collateral Agent that Schedule I hereto
sets forth the Pledged Securities presently owned by the
Pledgors.  Schedule I attached
hereto shall supersede the Schedule I presently
attached to the Pledge Agreement and shall hereafter be attached as Schedule I to the
Pledge Agreement.
   
  Very truly
yours,
  
 BURLINGTON
      COAT FACTORY WAREHOUSE CORPORATIONBy:
              /s/  Paul
      TangName:
              Paul
      TangTitle:
              Executive
      Vice President
 
 
 
 BURLINGTON
      COAT FACTORY PURCHASING, INC.By:
              /s/  Paul
      TangName:
              Paul
      TangTitle:
              Executive
      Vice President
 
 
 
 
 Acknowledged and
Accepted:
 
 BANK
      OF AMERICA, N.A.
                Collateral
      AgentBy:
              /s/  Kathleen
      DimockName:
              Kathleen
      DimockTitle:
              Managing
      Director
 
 
  
  
 EXHIBIT
A
 
 ENTITY
      NAME
              DATE
      OF FORMATION
              JURISDICTION
              PARENT
      COMPANYBurlington
      Coat Factory of Hawaii, LLC
              7/6/2007
              Hawaii
              Burlington
      Coat Factory Purchasing, Inc.Burlington
      Coat Factory of Montana, LLC
              7/16/2007
              Montana
              Burlington
      Coat Factory Purchasing, Inc.Burlington
      Coat Factory of Puerto Rico, LLC
              6/14/2007
              Puerto
      Rico
              Burlington
      Coat Factory Warehouse CorporationBurlington
      Coat Factory of South Dakota, LLC
              7/17/2007
              South
      Dakota
              Burlington
      Coat Factory Warehouse CorporationBurlington
      Coat Factory of Wyoming, LLC
              7/19/2007
              Wyoming
              Burlington
      Coat Factory Warehouse CorporationBurlington
      Coat Factory of Vermont, LLC
              7/18/2007
              Vermont
              Burlington
      Coat Factory Purchasing, Inc.BCF
      Cards, Inc.
              5/14/2007
              Virginia
              Burlington
      Coat Factory Warehouse Corporation
 
 
 
 
  
  SCHEDULE
I
  None of
the issuers has any authorized, issued or outstanding shares of its capital
stock of any class or any commitments to issue any shares of its capital stock
of any class or any securities convertible into or exchangeable for any shares
of its capital stock of any class except as otherwise stated in this Schedule
I.
  
 Issuer
              Record
      Owner
              Class
      of Shares
              Number
      of Shares held by Record Owner
              Number
      of Issued and Outstanding Shares
              Percentage
      of Shares held by Record OwnerBurlington
      Coat Factory of Alabama, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Huntsville, LLC
              Burlington
      Coat Factory of New York, LLC
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Anchorage, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Arizona, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Mesa, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Desert Sky, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Arkansas, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of California, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of San Bernardino, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Baby
      Depot of California, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%MJM
      Designer Shoes of California, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of San Francisco, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of San Bernardino, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%
  
  
 Baby
      Depot of Ontario, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Baby
      Depot of San Diego, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Totally
      4 Kids of Milpitas, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Totally
      4 Kids of Ontario, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%MJM  Designer
      Shoes of Sacramento, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%MJM  Designer
      Shoes of Ontario, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%MJM  Designer
      Shoes of Modesto, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Dublin, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Florin, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Ventura, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Colorado, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Connecticut, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Cohoes
      Fashions of Connecticut, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Realty of East Windsor, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse Corporation
              Burlington
      Coat Factory Investments Holdings, Inc.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Investments Holdings, Inc.
              Burlington
      Coat Factory Holdings, Inc.
              Common
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Factory Realty Corp.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Delaware, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%MJM
      Designer Shoes of Delaware, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%C.F.I.C.
      Corporation
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%C.F.B.,
      Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%C.L.B.,
      Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%Burlington
      Coat Factory of Texas, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Purchasing, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Bee
      Ridge Plaza, LLC
              K&T
      Acquisition Corp.
              Membership
      Interests
              Capital
      Contribution $7,150,000.00
              N/A
              90.51%Burlington
      Coat Factory of Florida, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%MJM
      Designer Shoes  of Florida, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of University Square, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Coral Springs, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of West Colonial, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Orlando, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Sarasota, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%
  
  
 K&T
      Acquisition Corp.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Georgia, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Atlanta, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              200
              200
              100%Burlington
      Coat Factory Realty of Morrow, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Hawaii, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Idaho, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Illinois, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Chicago, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of East St. Louis, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of  Tinley Park, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Realty of Gurnee, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Bloomingdale, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of River Oaks, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Indiana, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Greenwood, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Des Moines, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%Burlington
      Coat Factory of Kansas, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Factory of Kentucky, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Lexington, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Dixie, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Louisiana, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Maine, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Maryland, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Massachusetts, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Cohoes
      Fashions of Massachusetts, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Decelle
      of Shrewsbury, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Decelle
      of North Attleboro, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of North Attleboro, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Michigan, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Detroit, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Redford, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%Burlington
      Coat Factory Warehouse of Walker, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Factory Warehouse of Grand Rapids, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Minnesota, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Missouri, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Desperes, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Missouri, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of St. Ann, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Benjamin KC, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Kingshighway, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of St. Peters, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of St. Louis, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Bridgeton, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Luxury
      Linens of St. Louis, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Des Peres, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Montana, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Nebraska, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Nevada, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Realty of Las Vegas, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of New Hampshire, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of New Jersey, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%MJM
      Designer Shoes of New Jersey, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Cohoes
      Fashions of New Jersey, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Flemington, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Direct Corporation
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%MJM  Designer
      Shoes of Moorestown, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Super
      Baby Depot of Moorestown, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Edgewater Park, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Paramus, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Pinebrook, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Edgewater Park (Urban Renewal)
    Corp.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of New Jersey, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              200
              200
              100%Burlington
      Coat Factory of New Mexico, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Albuquerque, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Factory Warehouse of West Albuquerque, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of New York, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%MJM
      Designer Shoes of New York, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Cohoes
      Fashions of New York, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Georgetown
      Fashions Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
      shares
              100
      issued
              100%Monroe
      G. Milstein, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              200
      shares
              200
      issued
              100%LC
      Acquisition Corp.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              200
              200
              100%Burlington
      Coat Factory Realty of Yonkers, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of North Carolina, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of North Dakota, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Ohio, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Cleveland, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%Burlington
      Coat Factory Warehouse of Cuyahoga, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Oklahoma, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Tulsa, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1000
              1000
              100%Burlington
      Coat Factory of Puerto Rico, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Factory of Oregon, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Pennsylvania, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%MJM
      Designer Shoes of Pennsylvania, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Bristol, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Outlet Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
      Shares
              100
              100%Burlington
      Coat Factory Outlet of Eynon, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%Burlington
      Coat Factory Outlet of Reading, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%Burlington
      Coat Factory Warehouse of Market, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Lancaster, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Pennsylvania, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Monroeville, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%Burlington
      Coat Factory Warehouse of Edwardsville, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Philadelphia, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Allentown, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Bethel Park, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Factory Warehouse of Harrisburg, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Allegheny, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Franklin, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Havertown, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Montgomeryville, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Cheltenham, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Wilkes-Barre, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              200
              200
              100%Burlington
      Coat Factory Warehouse of Millcreek, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Langhorne, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Greensburg, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of West Mifflin, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Warminster, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Whitehall, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Center City, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Fairgrounds, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Factory Warehouse of Jenkintown, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of York, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              1,000
              100%Eynon
      Plaza Fashions, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%Penn
      Plaza Fashions, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              10,000
              10,000
              100%Penn
      Fashions, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%MJM  Designer
      Shoes of Eynon, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%MJM  Designer
      Shoes of St. David’s, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Luxury
      Linens of Reading, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Luxury
      Linens of Levittown, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Luxury
      Linens of Monroeville, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of West Mifflin, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Langhorne, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Whitehall, Inc
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Factory Warehouse of Reading, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              100
              100
              100%Burlington
      Coat Factory Warehouse Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%Burlington
      Coat Factory Warehouse of East Providence, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Factory Warehouse of Woonsocket, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Johnston, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Warwick, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Cohoes
      Fashions of Cranston, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of South Carolina, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Charleston, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of South Dakota, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Memphis, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Shelby, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              2,000
              2,000
              100%Burlington
      Coat Factory Warehouse of Hickory Commons, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Memphis, Inc
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Memphis, LLC.
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Baytown, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%MJM  Designer
      Shoes of Texas, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Famous
      Brands of Dallas, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              100
              100
              100%
  
  
 Burlington
      Coat Realty of Plano, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Realty of Houston, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Westmoreland, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Bellaire, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of El Paso, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Utah, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Warehouse of Orem, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Vermont, LLC
              Burlington
      Coat Factory Purchasing, Inc.
              Units
              1,000
              1,000
              `100%Burlington
      Coat Factory of Virginia, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Pocono Crossing, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%BCF
      Cards, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,00
              100%Burlington
      Coat Factory Warehouse of Coliseum, Inc.
              Burlington
      Coat Factory Warehouse Corporation
              Common
              1,000
              1,000
              100%Burlington
      Coat Realty of Potomac, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Fairfax, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Coliseum, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%Burlington
      Coat Factory of Washington, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory Realty of Franklin, Inc.
              Burlington
      Coat Factory Realty Corp.
              Common
              1,000
              1,000
              100%
  
  
 Burlington
      Coat Factory of West Virginia, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Wisconsin, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Wyoming, LLC
              Burlington
      Coat Factory Warehouse Corporation
              Units
              1,000
              1,000
              100%Burlington
      Coat Factory of Texas, L.P.
              Burlington
      Coat Factory Warehouse of Baytown, Inc.
              General
      Partnership Interest
              N/A
              N/A
              1%Burlington
      Coat Factory of Texas, Inc.
              Limited
      Partnership Interest
              N/A
              N/A
              99%