New York & Company, Inc., (NY&C) is a specialty retailer of women's fashion apparel and accessories. The Company's branded New York & Company merchandise is sold through its national network of retail stores and electronic commerce (e-Commerce) store at www.nyandcompany.com. The target customers for the Company's merchandise are fashion-conscious, value-sensitive women between the ages of 25 and 45. The Company offers a merchandise assortment consisting of wear-to-work, casual apparel and accessories, including pants, dresses, jackets, knit tops, blouses, sweaters, denim, t-shirts, activewear, handbags and jewelry. The Company operated approximately 507 stores in 43 states. The Company's stores are located in shopping malls, lifestyle centers, outlet centers, and off-mall locations, including urban street locations.