Kane Kessler, P. C.
1350 Avenue of the Americas
New York, New York 10019
July 3, 2007
Re: | Preliminary Proxy Statement of Wynnefield Partners Small Cap Value, L.P. and its Affiliates |
Ladies and Gentlemen:
On behalf of Wynnefield Partners Small Cap Value, L.P and its affiliates, we are today filing with the Securities and Exchange Commission a preliminary proxy statement regarding the 2007 annual meeting of stockholders of Crown Crafts, Inc.
Any comments with respect to the Proxy Statement should be directed to the following:
Jeffrey S. Tullman, Esq.
Kane Kessler, P.C.
1350 Avenue of the Americas, 26th Floor
New York, New York 10019
(212) 541-6222
Fax (212) 245-3009
jtullman@kanekessler.com
Very truly yours, |
/s/ Jeffrey S. Tullman |