Document:

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                                                                   EXHIBIT 10.10

                                    TOO, INC.

                           THIRD AMENDED AND RESTATED
                   1999 STOCK PLAN FOR NON-ASSOCIATE DIRECTORS

               (Amended by the Board of Directors on May 22, 2001)

     1. PURPOSE

     The purpose of the Too, Inc. 1999 Stock Plan for Non Associate Directors
(the "Plan") is to promote the interests of Too, Inc. (the "Company") and its
stockholders by increasing the proprietary interest of non-associate directors
in the growth and performance of the Company by granting such directors options
to purchase shares of common stock, par value $.01 per share, (the "Shares") of
the Company.

     2. ADMINISTRATION

     The Plan shall be administered by the Company's Board of Directors (the
"Board"). Subject to the provisions of the Plan, the Board shall be authorized
to interpret the Plan, to establish, amend, and rescind any rules and
regulations relating to the Plan and to make all other determinations necessary
or advisable for the administration of the Plan. The determinations of the Board
in the administration of the Plan, as described herein, shall be final and
conclusive. The Secretary of the Company shall be authorized to implement the
Plan in accordance with its terms and to take such actions of a ministerial
nature as shall be necessary to effectuate the intent and purposes thereof. The
validity, construction and effect of the Plan and any rules and regulations
relating to the Plan shall be determined in accordance with the laws of the
State of Delaware.

     3. ELIGIBILITY

     The class of individuals eligible to receive grants of options under the
Plan shall be directors of the Company who are not associates of the Company or
its affiliates ("Eligible Directors"). Any holder of an option or Shares granted
hereunder shall hereinafter be referred to as a "Participant."

     4. SHARES SUBJECT TO THE PLAN

     Subject to adjustment as provided in Section 7, an aggregate of 250,000
Shares shall be available for issuance under the Plan. The Shares deliverable
upon the exercise of options may be made available from authorized but unissued
Shares or treasury Shares. If any option granted under the Plan shall terminate
for any reason without having been exercised, the Shares subject to, but not
delivered under, such option shall be available for issuance under the Plan.

     5. GRANT, TERMS AND CONDITIONS OF OPTIONS

        (a) On the date of an Eligible Director's initial election to the Board,
     such Eligible Director will be granted an option to purchase 5,000 Shares.

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          (b)  Subsequently, each Eligible Director will be granted an option to
     purchase 5,000 Shares annually on a date which shall determined by the
     Board in its discretion from time to time.

          (c)  Eligible Directors may also be granted additional options to
     purchase Shares by action of the Board of Directors.

          (d)  The options granted will be nonstatutory stock options not
     intended to qualify under Section 422 of the Internal Revenue Code of 1986,
     as amended and shall have the following terms and conditions:

               (i)   PRICE. The purchase price per Share deliverable upon the
          exercise of each option shall be one hundred (100) percent of the Fair
          Market Value per Share on the date the option is granted. For purposes
          of the Plan, "Fair Market Value" shall be determined in accordance
          with procedures established in good faith by the Board of Directors.

               (ii)  PAYMENT. Options may be exercised only upon payment of the
          purchase price thereof in full. Such payment shall be made in cash.

               (iii) EXERCISABILITY AND TERMS OF OPTIONS. Options shall become
          exercisable in annual 25% annual installments commencing on the first
          anniversary of the date of grant, provided the holder of such Option
          is an Eligible Director on such anniversary, and shall be exercisable
          until the earlier of ten (10) years from the date of grant and the
          expiration of the one (1) year period provided in paragraph (iv)
          below.

               (iv)  TERMINATION OF SERVICE AS ELIGIBLE DIRECTOR. Upon
          termination of a Participant's service as a director of the Company
          for any reason, all outstanding options held by such Eligible
          Director, to the extent then exercisable, shall be exercisable in
          whole or in part for a period of one (1) year from the date on which
          the Participant ceases to be a Director, provided that in no event
          shall the options be exercisable beyond the period provided for in
          paragraph (iii) above.

               (v)   NONTRANSFERABILITY OF OPTIONS. No option may be assigned
          alienated, pledged, attached, sold or otherwise transferred or
          encumbered by a Participant otherwise than by will or the laws of
          descent and distribution, and during the lifetime of the Participant
          to whom an option is granted it may be exercised only by the
          Participant or by the Participant's guardian or legal representative.
          Notwithstanding the foregoing, options may be transferred pursuant to
          a qualified domestic relations order.

               (vi)  OPTION AGREEMENT. Each option granted hereunder shall be
          evidenced by an agreement with the Company which shall contain the
          terms and provisions set forth herein and shall otherwise be
          consistent with the provisions of the Plan.

          (e)  CHANGE IN CONTROL. Immediately upon a "Change in Control" of the
     Company, all outstanding options, whether or not vested at that time, shall
     fully vest and be immediately exercisable. For purposes of the Plan,
     "Change in Control" means the occurrence of any of the following:

               (i)   Any "Person" (as such term is used in Sections 13(d) and
          14(d) of the Securities Exchange Act of 1934, as amended (the
          "Exchange Act")) is or becomes the "Beneficial Owner" (as defined in
          Rule 13d-3 under the Exchange Act), directly or indirectly, of
          securities of the Company representing 25% or more of the

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          combined voting power of the Company's then outstanding securities (a
          "25% Shareholder") provided however, that the term 25% Shareholder
          shall not include any Person if such Person would not otherwise be a
          25% Shareholder but for a reduction in the number of outstanding
          voting shares resulting from a stock repurchase program or other
          similar plan of the Company or from a self-tender offer of the
          Company, which plan or tender offer commenced on or after the date
          hereof, provided, however, that the term "25% Shareholder" shall
          include such Person from and after the first date upon which (A) such
          Person, since the date of the commencement of such plan or tender
          offer, shall have acquired Beneficial Ownership of, in the aggregate,
          a number of voting shares of the Company equal to 1% or more of the
          voting shares of the Company then outstanding, and (B) such Person,
          together with all affiliates and associates of such Person, shall
          Beneficially Own 25% or more of the voting shares of the Company then
          outstanding. In calculating the percentage of the outstanding voting
          shares that are Beneficially Owned by a Person for purposes of this
          subsection (e)(i), voting Shares that are Beneficially Owned by such
          Person shall be deemed outstanding, and voting shares that are not
          Beneficially Owned by such Person and that are subject to issuance
          upon the exercise or conversion of outstanding conversion rights,
          exchange rights, rights, warrants or options shall not be deemed
          outstanding. Notwithstanding the foregoing, if the Board of Directors
          of the Company determines in good faith that a Person that would
          otherwise be a 25% Shareholder pursuant to the foregoing provisions of
          this subsection (e)(i) has become such inadvertently, and such Person
          (a) promptly notifies the Board of Directors of such status and (b)as
          promptly as practicable thereafter, either divests of a sufficient
          number of voting shares so that such Person would no longer be a 25%
          Shareholder, or causes any other circumstance, such as the existence
          of an agreement respecting voting shares, to be eliminated such that
          such Person would no longer be a 25% Shareholder as defined pursuant
          to this subsection (e)(i), then such Person shall not be deemed to be
          a 25% Shareholder for any purposes of this Agreement. Any
          determination made by the Board of Directors of the Company as to
          whether any Person is or is not a 25% Shareholder shall be conclusive
          and binding; or

               (ii)  A change in composition of the Board of Directors of the
          Company occurring any time during a consecutive two-year period as a
          result of which fewer than a majority of the Board of Directors are
          Continuing Directors (for purposes of this section, the term
          "Continuing Director" means a director who was either (A) first
          elected or appointed as a Director prior to May 10, 2000; or (B)
          subsequently elected or appointed as a director if such director was
          nominated or appointed by at least a majority of the then Continuing
          Directors); or

               (iii) Any of the following occurs:

          (A) a merger or consolidation of the Company, other than a merger or
    consolidation in which the voting securities of the Company immediately
    prior to the merger or consolidation continue to represent (either by
    remaining outstanding or being converted into securities of the surviving
    entity) 60% or more of the combined voting power of the Company or surviving
    entity immediately after the merger or consolidation with another entity;

          (B) a sale, exchange, or other disposition (in a single transaction or
    a series of related transactions) of all or substantially all of the assets
    of the Company which shall include, without limitation, the sale of assets
    aggregating more than 50% of the assets of the Company on a consolidated
    basis;

          (C) a liquidation or dissolution of the Company;

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               (D) a reorganization, reverse stock split, or recapitalization of
         the Company which would result in any of the foregoing; or

               (E) a transaction or series of related transactions having,
         directly or indirectly, the same effect as any of the foregoing.

     6.  ADJUSTMENT OF AND CHANGES IN SHARES

     In the event of a stock split, stock dividend, extraordinary cash dividend,
subdivision or combination of the Shares or other change in corporate structure
affecting the Shares, the number of Shares authorized by the Plan shall be
increased or decreased proportionately, as the case may be, and the number of
Shares subject to any outstanding option shall be increased or decreased
proportionately, as the case may be, with appropriate corresponding adjustment
in the purchase price per Share thereunder.

     7.  NO RIGHTS OF SHAREHOLDERS

     Neither a Participant nor a Participant's legal representative shall be, or
have any of the rights and privileges of, a shareholder of the Company in
respect of any Shares purchasable upon the exercise of any option, in whole or
in part, unless and until certificates for such Shares shall have been issued.

     8.  PLAN AMENDMENTS

     The Plan may be amended by the Board as it shall deem advisable or to
conform to any change in any law or regulation applicable thereto subject, to
the extent deemed necessary or desirable to comply with applicable law, to the
approval of the Company's shareholders.

     9.  LISTING AND REGISTRATION

     Each Share shall be subject to the requirement that if at any time the
Board shall determine, in its discretion, that the listing, registration or
qualification of the Shares upon any securities exchange or under any state or
federal law, or the consent or approval of any governmental regulatory body, is
necessary or desirable as a condition of, or in connection with, the granting of
such Shares, no such Share may be disposed of unless such listing, registration,
qualification, consent or approval shall have been effected or obtained free of
any condition not acceptable to the Board.

     10. EFFECTIVE DATE AND DURATION OF PLAN

     The Plan shall become effective on the date the Company's Shares are
distributed by The Limited, Inc. to its shareholders. The Plan shall terminate
the day following the tenth (10th) Annual Shareholders Meeting of the Company at
which Directors are elected succeeding such distribution, unless the Plan is
extended or terminated at an earlier date by the Company's shareholders or is
terminated by exhaustion of the Shares available for issuance hereunder.

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         IN WITNESS WHEREOF, the Company has caused this Third Amended and
Restated Stock Plan for Non-Associate Directors to be executed by its duly
authorized officer this 22/nd/ day of May, 2001.

                        TOO, INC.

                        By:   /s/ Kent A. Kleeberger
                           -----------------------------------------------------

                        Name: Kent A. Kleeberger
                             ---------------------------------------------------

                        Title: Executive Vice President/Chief Financial Officer,
                               Logistics & Systems
                               -------------------------------------------------<PAGE>

                                                                   EXHIBIT 10.23

                                SECOND AMENDMENT
                                ----------------

          SECOND AMENDMENT TO CREDIT AGREEMENT (this "Amendment"), dated as of
November 1, 2001, among TOO, INC., a Delaware corporation (the "Borrower"), the
lenders party to the Credit Agreement referred to below (the "Lenders"),
CITICORP USA, INC., as syndication agent (the "Syndication Agent"), and MORGAN
GUARANTY TRUST COMPANY OF NEW YORK, as administrative agent (the "Administrative
Agent" and, together with the Syndication Agent, the "Agents" and each, an
"Agent"). All capitalized terms used herein and not otherwise defined herein
shall have the respective meanings provided such terms in the Credit Agreement
referred to below.

                              W I T N E S S E T H :
                               - - - - - - - - - -

          WHEREAS, the Borrower, the Lenders and the Agents are parties to the
Credit Agreement, dated as of August 13, 1999 (as amended, modified, restated
and/or supplemented through, but not including, the date hereof, the "Credit
Agreement");

          WHEREAS, the Borrower has requested, and the Agents and the Lenders
have agreed to, the amendments and waivers provided herein on the terms and
conditions set forth herein;

          NOW, THEREFORE, it is agreed:

          1. Section 4.02(c) is hereby amended by inserting the following text
immediately following the text "Effective Date" appearing in the first
parenthetical thereof:

          "and Indebtedness permitted pursuant to Sections 9.04(iii) and (iv),
as such Sections are in effect from time to time".

          2. Section 9.04(iii) of the Credit Agreement is hereby amended by
deleting the amount "$3,000,000" appearing in the proviso thereof and inserting
the amount "$18,500,000.00" in lieu thereof.

          3. Section 9.04(iv) of the Credit Agreement is hereby amended by
deleting the amount "$3,000,000" appearing in the proviso thereof and inserting
the amount "$18,500,000" in lieu thereof.

          4. Section 9.07 of the Credit Agreement is hereby amended by inserting
the following new clause (f) at the end thereof:

          "(f) Notwithstanding the foregoing, the Borrower and its Subsidiaries
     may make additional Capital Expenditures (which Capital Expenditures will
     not be included in any determination under Section 9.07(a)) in the
     Borrower's fiscal year 2001, in an aggregate amount not to exceed
     $5,000,000.".

          5. The definition of "Cash Equivalents" appearing in Section 11.01 of
the Credit Agreement is hereby amended by deleting clause (v) thereof in its
entirety and inserting the following new clauses (v), (vi), and (vii) in lieu
thereof:

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          "(v) insured municipal bonds of any Person organized in the United
     States rated at least AAA or the equivalent thereof by Standard & Poor's
     Rating Group or Moody's Investors Services, Inc., and in each case maturing
     not more than 180 days after the date of acquisition by such Person, (vi)
     secured and overcollateralized variable preferred tax exempt bonds of any
     Person organized in the United States rated at least AAA or the equivalent
     thereof by Standard & Poor's Rating Group or Moody's Investors Services,
     Inc., and in each case maturing not more than 180 days after the date of
     acquisition by such Person, and (vii) investments in money market funds
     substantially all of whose assets are comprised of securities of the types
     described in clauses (i) through (vi) above.".

          6. This Amendment is limited as specified and shall not constitute a
modification, acceptance or waiver of any other provision of the Credit
Agreement or any other Credit Document.

          7. This Amendment may be executed in any number of counterparts and by
the different parties hereto on separate counterparts, each of which
counterparts when executed and delivered shall be an original, but all of which
shall together constitute one and the same instrument. A complete set of
counterparts shall be lodged with the Borrower and the Administrative Agent.

          8.  THIS AMENDMENT AND THE RIGHTS AND OBLIGATIONS OF THE PARTIES
HEREUNDER SHALL BE CONSTRUED IN ACCORDANCE WITH AND GOVERNED BY THE LAW OF THE
STATE OF NEW YORK.

          9.  This Amendment shall become effective on the date (the "Second
Amendment Effective Date") when (i) the Borrower and the Required Lenders shall
have signed a counterpart hereof (whether the same or different counterparts)
and shall have delivered (including by way of facsimile transmission) the same
to the Administrative Agent at the Notice Office and (ii) the Borrower shall
have paid to each Lender which executes and delivers to the Administrative Agent
a counterpart of this Amendment on or before 3:00 p.m. (New York time) on
November 1, 2001, a fee equal to 0.10% of the sum of (I) the aggregate principal
amount of such Lender's outstanding Term Loans on the Second Amendment Effective
Date and (II) such Lender's Revolving Loan Commitment on the Second Amendment
Effective Date.

          10. In order to induce the Lenders to enter into this Amendment, the
Borrower hereby represents and warrants that (i) no Default or Event of Default
exists as of the Second Amendment Effective Date, after giving effect to this
Amendment, and (ii) on the Second Amendment Effective Date, after giving effect
to this Amendment, all representations and warranties contained in the Credit
Agreement and in the other Credit Documents are true and correct in all material
respects (it being understood and agreed that any representation or warranty
which by its terms is made as of a specified date shall be true and correct in
all material respects only as of such specified date).

          11. From and after the Second Amendment Effective Date, all references
in the Credit Agreement and each of the Credit Documents to the Credit Agreement
shall be deemed to be references to the Credit Agreement as modified hereby.
This Amendment shall constitute a Credit Document for all purposes under the
Credit Agreement and the other Credit Documents.

          IN WITNESS WHEREOF, each of the parties hereto has caused a
counterpart of this Amendment to be duly executed and delivered as of the date
first above written.

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                                 TOO, INC.

                                 By: /s/ Kent Kleeberger
                                 -----------------------------------------
                                     Title: Executive Vice President/Chief
                                      Financial Officer, Logistics & Systems

                                 MORGAN GUARANTY TRUST COMPANY OF NEW YORK,
                                    Individually and as Administrative Agent

                                 By: /s/ Barry K. Bergman
                                     -------------------------------------
                                     Title: Vice President

                                 CITICORP USA, INC., Individually and as
                                 Syndication Agent

                                 By: /s/ Peter A. Briggs
                                     -------------------------------------
                                     Title: Vice President

                                 SUNTRUST BANK

                                 By: /s/ Frank A. Coe
                                     -------------------------------------
                                     Title: Vice President

                                 FIRST UNION NATIONAL BANK

                                 By: /s/ William F. Fox
                                     -------------------------------------
                                     Title: Vice President

                                 THE BANK OF NEW YORK

                                 By: /s/ William Barnum
                                     -------------------------------------
                                     Title: Vice President

                                 FIRSTAR BANK, NA

                                 By: /s/ R. H. Friend
                                     -------------------------------------
                                     Title: Vice President

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                                         THE HUNTINGTON NATIONAL BANK

                                         By: /s/ Jone M. Luehmann
                                             ----------------------------
                                             Title: Vice President

                                         FIFTH THIRD BANK, CENTRAL OHIO

                                         By: /s/ John K. Beardslee
                                             ---------------------------
                                             Title: Vice President

                                         FIRST DOMINION FUNDING 1

                                         By: /s/ John G. Popp
                                             ----------------------------
                                             Title: Authorized Signatory

                                         FIRST DOMINION FUNDING 2

                                         By: /s/ John G. Popp
                                             ----------------------------
                                             Title: Authorized Signatory

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