1 Exhibit 16 [KPMG PEAT MARWICK LLP LETTERHEAD] November 10, 1998 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We have read the statements made by Kirkland's, Inc. in the section captioned "Information Concerning Independent Public Accountants" in Amendment No. 2 to the Form S-1 of Kirkland's, Inc. being filed with the Securities and Exchange Commission on or about the date hereof. We agree with the statements concerning our Firm in such captioned section. Very truly yours, /s/ KPMG Peat Marwick LLP