Change in Certifying Accountants Form 8 K

(a) Resignation of Independent Registered Public Accounting Firm

On June 26, 2024, Ernst & Young LLP ("EY") advised The Children's Place, Inc. (the "Company") that it is resigning from its role as the independent registered public accounting firm for the Company, effective no later than the filing date of the Company's Quarterly Report on Form 10-Q for the quarter ending August 3, 2024.

EY's reports on the Company's financial statements for the fiscal years ended February 3, 2024 and January 28, 2023 contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

For the Company's fiscal years ended February 3, 2024 and January 28, 2023 and the subsequent interim period through June 26, 2024, there were no "disagreements" (within the meaning of Item 304(a) of Regulation S-K) with EY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreements, if not resolved to EY's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its reports on the financial statements of the Company. During the same periods, there were no "reportable events" (as such term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the material weakness previously disclosed in our Quarterly Report on Form 10-Q for the quarter ended October 28, 2023, that was successfully remediated as of February 3, 2024.

The Company has provided EY with a copy of the disclosures it is making in this Form 8-K and requested that EY furnish the Company with a letter addressed to the United States Securities and Exchange Commission (the "SEC") stating whether it agrees with the above statements. A copy of EY's letter, dated July 2, 2024, is filed as Exhibit 16.1 to this Form 8-K.