Kirkland’s, Inc. is a specialty retailer of home decor in the United States. As of January 31, 2009, the Company operated 299 stores in 34 states. The Company’s stores present a selection of merchandise, including framed art, mirrors, wall decor, candles, lamps, decorative accessories, accent furniture, textiles, garden accessories and artificial floral products. Its stores also offer an assortment of holiday merchandise, as well as items carried throughout the year suitable for giving as gifts.