UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

Amendment No. 2

þ		QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

o		TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number: 1-8681

 

KID BRANDS, INC.

(Exact name of registrant as specified in its charter)

New Jersey (State of or other jurisdiction of incorporation or organization)		22-1815337 (I.R.S. Employer Identification Number)
One Meadowlands Plaza, 8th Floor, East Rutherford, New Jersey (Address of principal executive offices)		07073 (Zip Code)

(201) 405-2400
(Registrant’s Telephone Number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ No o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes þ No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer”, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer o		Accelerated filer þ		Non-accelerated filer o		Smaller reporting company o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes o No þ

The number of shares outstanding of each of the registrant’s classes of common stock, as of August 12, 2011 was as follows:

CLASS		SHARES OUTSTANDING
Common Stock, $0.10 stated value		21,652,345

 

 

EXPLANATORY NOTE

The sole purpose of this Amendment No. 2 (“Amendment No. 2”) to the Quarterly Report on Form 10-Q for the three months ended June 30, 2011 filed by Kid Brands, Inc. (the “Company”) with the Securities and Exchange Commission on August 15, 2011 (the “Original Filing”), as amended by Amendment No. 1 to the Original Filing on August 16, 2011 (“Amendment No. 1”) is to furnish Exhibit 101 in accordance with Rule 405 of Regulation S-T. Exhibit 101 provides the Company’s financial statements and related notes included in the Original Filing formatted in XBRL (eXtensible Business Reporting Language).

In accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, each Item of the Original Filing, as amended by Amendment No. 1, that is affected by Amendment No. 2 has been amended and restated in its entirety. All other Items of the Original Filing and Amendment No. 1 are unaffected by Amendment No. 2 and such Items have not been included herein. Except as otherwise noted, information included in this Amendment No. 2 is stated as of June 30, 2011 and does not reflect any subsequent information or events.

PART II – OTHER INFORMATION

ITEM 6.		EXHIBITS

Exhibits to this Quarterly Report on Form 10-Q.

	10.46			Second Amended and Restated Credit Agreement, dated as of August 8, 2011, among Kid Brands, Inc., Kids Line, LLC, Sassy, Inc., LaJobi, Inc., I & J Holdco, Inc. and CoCaLo, Inc., as the Borrowers, the subsidiaries of the Borrowers identified therein as the Guarantors, Bank of America, N.A., as Administrative Agent, Swing Line Lender and L/C Issuer, and the other Lenders party thereto, and Merrill Lynch, Pierce, Fenner & Smith Incorporated, as Sole Lead Arranger and Book Manager, incorporated herein by reference to the Company’s Current Report on Form 8-K filed on August 10, 2011.
	10.47			Second Amended and Restated Security and Pledge Agreement dated as of August 8, 2011, executed by the Borrowers and the Guarantors in favor of the Administrative Agent, incorporated herein by reference to the Company’s Current Report on Form 8-K filed on August 10, 2011.
	10.48			Employment Agreement, dated May 26, 2011, between Kid Brands, Inc. on behalf of Sassy, Inc. and Dean Robinson, incorporated herein by reference to the Original Filing.*
	31.1			Certification of CEO required by Section 302 of the Sarbanes Oxley Act of 2002, incorporated herein by reference to the Original Filing.
	31.2			Certification of CFO required by Section 302 of the Sarbanes Oxley Act of 2002, incorporated herein by reference to the Original Filing.
	31.3			Certification of CEO required by Section 302 of the Sarbanes Oxley Act of 2002, incorporated herein by reference to Amendment No. 1.
	31.4			Certification of CFO required by Section 302 of the Sarbanes Oxley Act of 2002, incorporated herein by reference to Amendment No. 1.
	32.1			Certification of CEO required by Section 906 of the Sarbanes Oxley Act of 2002, incorporated herein by reference to the Original Filing.
	32.2			Certification of CFO required by Section 906 of the Sarbanes Oxley Act of 2002, incorporated herein by reference to the Original Filing.

	32.3			Certification of CEO required by Section 906 of the Sarbanes Oxley Act of 2002, incorporated herein by reference to Amendment No. 1.
	32.4			Certification of CFO required by Section 906 of the Sarbanes Oxley Act of 2002, incorporated herein by reference to Amendment No. 1.
101.INS				XBRL Instance Document 1, 2
101.SCH				XBRL Taxonomy Extension Schema Document 1, 2
101.CAL				XBRL Taxonomy Extension Calculation Linkbase Document 1, 2
101.LAB				XBRL Taxonomy Extension Label Linkbase Document 1, 2
101.PRE				XBRL Taxonomy Extension Presentation Linkbase Document 1, 2

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

EXHIBIT INDEX

101.INS		XBRL Instance Document 1, 2
101.SCH		XBRL Taxonomy Extension Schema Document 1, 2
101.CAL		XBRL Taxonomy Extension Calculation Linkbase Document 1, 2
101.LAB		XBRL Taxonomy Extension Label Linkbase Document 1, 2
101.PRE		XBRL Taxonomy Extension Presentation Linkbase Document 1, 2