EXHIBIT
10.38





May 27, 2008








Bear,
Stearns Corporate Lending Inc., as Collateral Agent


383
Madison Avenue


New York,
NY 10179





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 and among (i) Burlington Coat Factory Warehouse
Corporation, a Delaware corporation, as Borrower (the “Borrower”), (ii)
Burlington Coat Factory Purchasing, Inc. (“Purchasing”) and the
other Facility Guarantors named therein (collectively, the “Existing Facility
Guarantors”, and together with the Borrower, the “Loan Parties”), (iii)
the Lenders named therein (collectively, the “Lenders”), (iv) Bear
Stearns Corporate Lending Inc., as Administrative Agent and Collateral Agent,
(v) Banc of America Securities LLC, as Syndication Agent, and (vi) Wachovia
Bank, National Association 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 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
Borrower has informed the Collateral Agent that the 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, each of the Borrower and Purchasing hereby delivers to the Collateral
Agent 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 Borrower or
Purchasing, as applicable.




The
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:





BEAR
      STEARNS CORPORATE LENDING INC., Collateral AgentBy:
            /s/  Linda
      A. CarperName:
            Linda
      A. CarperTitle:
            Vice
      President























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%