Linens Holding Co. is a specialty retailer of home textiles, housewares and home accessories in North America, operating 589 stores in 47 states in United States and seven Canadian provinces as of December 29, 2007. The Company is a destination retailer, offering selections brand-name, as well as private label home furnishings merchandise in the industry. The Company’s average store size of approximately 33,000 gross square feet enables it to offer product and brand selection than department stores and other retailers that sell home furnishings.