August 2, 2007
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Station Place
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Mr. Daniel F. Duchovny
Division of Corporation Finance
Station Place
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Mr. Daniel F. Duchovny
| Re: | Crown Crafts, Inc. | |||
| Definitive Additional Soliciting Materials | ||||
| Filed July 26, 2007 | ||||
| File No. 001-07604 |
Ladies and Gentlemen:
Crown Crafts, Inc., a Delaware corporation (the “Company”), hereby transmits for filing the
Company’s responses to comments of the Staff contained in the letter from Daniel F. Duchovny to the
undersigned dated August 1, 2007.
With respect to the Company’s assertion that “Wynnefield has previously encouraged the Company
to take actions that, if followed, could have cost the Company more than $4.5 million,” the Company
provides the following additional information:
As noted in the Company’s letter to its stockholders dated July 16, 2007, in 2004, at the
request of Wynnefield, the Company hired an investment banker to evaluate the repurchase of the
warrants previously held by the Company’s lenders. Crown Crafts terminated that relationship when
it became clear that any transaction would cost the Company in excess of $4.5 million, including
investment banker fees. Ultimately, the Company, without hiring and paying an investment banker,
successfully negotiated a refinancing of the Company’s debt in 2006 that resulted in the full
cancellation of the lender warrants.
P.O.
Box 1028 • Gonzales, Louisiana 70707-1028 • (225) 647-9100 • Toll Free (800) 433-9560 • Fax (225) 647-8331
