UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of report (date of earliest event reported): September 25, 2008

Whitehall Jewelers Holdings, Inc.
(Exact name of registrant as specified in its charter)

Delaware (State or other jurisdiction of incorporation or organization)	000-52123 (Commission File No.)	20-4864126 (I.R.S. Employer Identification No.)
125 South Wacker Dr., Suite 2600 Chicago IL 60606
(Address of principal executive offices) (ZIP Code)
Registrant's telephone number, including area code: (312) 782-6800

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions.

o	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o	Pre-commencement communications pursuant to rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS

Item 4.01. Changes in Registrant’s Certifying Accountant

Item 9.01. Financial Statements and Exhibits

Signatures

Table of Contents

Item 4.01 Changes in Registrant’s Certifying Accountant.

(a) Resignation of independent registered public accounting firm

On September 25, 2008, Whitehall Jewelers Holdings, Inc.’s (the “Company”) filed a Current Report on Form 8-K (the "September 25^th 8-K") announcing the resignation of the Company’s independent auditor, Grant Thornton LLP ("Grant Thornton"). The September 25^th 8-K is hereby incorporated by reference.

In accordance with Item 4.01 of Form 8-K and Item 304 of Regulation S-K, the Company provided Grant Thornton with a copy of its disclosures contained in the September 25^th 8-K and requested that Grant Thornton furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made by the Company in the September 25^th 8-K. On September 26, 2008, the Company received Grant Thornton's response letter in which it states that it agrees with the disclosures in the September 25^th 8-K, a copy of that letter is attached hereto as Exhibit 16.1.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Item No. Description of Exhibit ------ -----------

16.1 Letter from Grant Thornton LLP to the Securities and Exchange Commission
dated September 25, 2008

SIGNATURES

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

WHITEHALL JEWELERS HOLDINGS,
INC.

Date: September 30, 2008 By: /s/ Robert B. Nachwalter

Robert B. Nachwalter

Senior Vice President and

General Counsel

Audit • Tax • Advisory

25 September 2008

Grant Thornton LLP

175 W Jackson Boulevard, 20th Floor

Chicago, IL 60604-2687

U.S. Securities and Exchange Commission

T 312.856.0200

Office of the Chief Accountant

F 312.565.4719

100 F Street, NE

www.GrantThornton.com

Washington, D.C. 20549

Re:

Whitehall Jewelers Holdings, Inc.

File No.000-52123

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Whitehall Jewelers Holdings, Inc. dated September 25, 2008 and agree with the statements concerning our Firm contained therein.

Very truly yours,

GRANT THORNTON LLP

Sara L. Carlson

Partner

Grant Thornton LLP

U.S. member firm of Grant Thornton International Ltd

Whitehall Jewelers Holdings, Inc. 8-K/A