Kate Spade & Co (KATE) Inactive 10-Q2008 Q3 Quarterly report

Filed: 13 May 08, 12:00am

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New words: acquiree, amicable, antidumping, arising, assert, assure, attempt, bargain, bargaining, Bartlett, bilateral, Binomial, block, bound, Bulletin, cancel, carefully, cargo, center, centralized, China, chosen, claimed, commencement, commencing, concentrate, concurrently, constant, constantly, content, contested, copy, costly, cotton, counterfeiting, countervailing, crop, curtail, cycle, cyclical, damage, delay, devote, diplomatic, disappointing, disease, disposition, dispute, distinguish, distinguished, divergence, downgrade, downgraded, downgrading, downturn, driver, duty, employment, encounter, encouraged, entitled, escalation, estate, ethical, evidenced, experienced, exportation, extra, FAS, footwear, FSP, fuel, harm, headcount, hierarchy, honing, housing, hundred, identical, imitation, imposed, imposition, inability, incorporate, incorporated, indirectly, instability, internationally, introduce, Isaac, iv, John, Kingdom, Kohl, lattice, lead, leave, lose, Macy, meaningful, military, missed, Mizrahi, navigate, noncontrolling, nonfinancial, notice, observable, operationally, orderly, outbreak, owner, pandemic, possession, predicted, pressure, prevent, prominent, rapidly, raw, ready, recessionary, reconciled, refuse, regulatory, remodeled, Rental, reputation, Research, resolution, resolve, resolved, rest, restraint, retention, reversal, rule, safeguard, scope, secure, security, seeking, shipment, situation, software, styling, submission, suffer, supplier, surge, taste, tenant, terrorism, thereunder, UK, undiscounted, unique, unobservable, unsold, unusual, usage, vi, violation, waiver

Removed: accrual, added, APB, barrier, build, comparison, conform, considerable, construct, continuation, converted, counter, covered, deflationary, derecognition, deteriorate, dilutive, diversifying, enhancing, enterprise, entirety, established, EURIBOR, excluding, Federated, FIN, fix, flat, foregoing, framework, harbor, historic, inclusive, incremental, index, low, magnitude, managing, microeconomic, mutual, opening, operated, personal, projecting, reevaluated, relocated, reset, reviewing, safe, setting, Skylark, Sport, swap, team, threshold, transition, trend, unaffiliated, UNLTD, unvested, war, wholly, work

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EXHIBIT 32(b)

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Liz Claiborne, Inc. (the “Company”) on Form 10-Q for the period ending April 5, 2008 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Andrew Warren, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.



	/s/ Andrew Warren
	Andrew Warren
	Chief Financial Officer

	Date: May 13, 2008

The foregoing certification is being furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350) and is not being filed as part of the Form 10-Q or as a separate disclosure document.

A signed original of this written statement required by Section 906 has been provided to Liz Claiborne, Inc. and will be retained by Liz Claiborne, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.