UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

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

Date of Report (Date of earliest event reported): ~~August 14~~March 20, ~~2007~~2008

LINENS HOLDING CO.

LINENS ‘N THINGS, INC.

LINENS ‘N THINGS CENTER, INC.

(Exact names of registrants as specified in their charters)

Delaware	333-135646-12	20-4192917
Delaware	001-12381	22-3463939
California	333-135646-11	59-2740308
(States or other jurisdictions of	(Commission File Numbers)	(IRS Employer
incorporation)		Identification Nos.)

Delaware

California

(States or other jurisdictions of incorporation)

333-135646-12

001-12381

333-135646-11

(Commission File Numbers)

20-4192917

22-3463939

59-2740308

(IRS Employer

Identification Nos.)

6 Brighton Road, Clifton, New Jersey 07015

(Address of principal executive offices) (Zip Code)

(973) 778-1300

(Registrants’ telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrants 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))

~~o Soliciting~~Item ~~material~~5.02 ~~pursuant~~Departure toof ~~Rule~~Directors ~~14a-12 under~~or ~~the~~Certain ~~Exchange~~Officers; ~~Act~~Election ~~(17~~of ~~CFR~~Directors; ~~240~~Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.~~14a-12)~~

~~o Pre-commencement~~(e) ~~communications~~Linens ~~pursuant~~‘n ~~to Rule~~Things, ~~14d-2~~Inc. (b“LNT”) ~~under~~and ~~the~~its ~~Exchange~~100% ~~Act~~parent, ~~(17~~Linens ~~CFR~~Holding ~~240~~Co.~~14d-2~~ (~~b))~~“Holding” and, together with LNT and their

~~o Pre-commencement~~direct ~~communications~~and indirect ~~pursuant~~subsidiaries, ~~to Rule~~the ~~13e-4(c~~“Company”), ~~under~~have entered into or modified certain compensatory arrangements with respect to the ~~Exchange~~Company’s ~~Act~~principal executive ~~(17~~officer, ~~CFR~~principal ~~240~~financial officer, and other named executive officers, which are summarized in this report.~~13e-4(c))~~

~~Item 2.02 Results~~Effective on March 20, 2008, the compensation committees of ~~Operations~~the boards of directors of Holding and LNT ~~Financial~~(the ~~Condition~~“Compensation Committees”) completed their annual compensation review with respect to senior management personnel of the Company.

OnAs ~~August~~part ~~14,~~of ~~2007,~~the ~~Linens Holding Co. (“Linens”) announced its~~review ~~consolidated~~process, ~~financial results for~~ the ~~fiscal~~Compensation ~~second~~Committees ~~quarter~~approved ~~ended~~an ~~June~~increase ~~30, 2007. The~~in ~~consolidated~~annual ~~financial results~~base ~~are with respect to Linens and its consolidated subsidiaries~~salary, ~~including~~effective ~~Linens~~as ~~‘n Things, Inc. and Linens ‘n Things Center, Inc. A copy~~ of the ~~press~~respective ~~release~~dates ~~issued~~set inforth ~~connection~~below, ~~with~~for the ~~announcement~~following isnamed ~~attached~~executive asofficers ~~Exhibit~~to ~~99.1~~the ~~and~~indicated ~~is incorporated herein by reference.~~amounts:

The information contained in this report and the exhibits hereto shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of Section 18, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Named Executive Officer	Title	New Annual Base Salary	Effective Date
Francis M. Rowan	Senior Vice President and Chief Financial Officer	$300,000	March 31, 2008
F. David Coder	Executive Vice President of Store Operations	$440,000	March 31, 2008
Scott Silver	Executive Vice President, Merchandising	$410,000	March 31, 2008

~~Item~~The 9Compensation Committees also approved a one-time discretionary bonus for Mr.~~01 Financial~~ Silver ~~Statements~~in the ~~and~~amount ~~Exhibits~~of $5,000 in lieu of an additional base salary increase in the same amount. The bonus is payable on or about March 31, 2008.

(d)	Exhibits.
99.1	Press Release of Linens Holding Co. dated August 14, 2007.

The Holding Compensation Committee also approved the grant of stock options under the Linens Holding Co. Stock Option Plan (the “Plan”) to the following named executive officers to purchase the number of shares of Holding common stock indicated:

Named Executive Officer	Title	Number of Shares	Vesting Commencement Date
Francis M. Rowan	Senior Vice President and Chief Financial Officer	10,000	March 31, 2008
F. David Coder	Executive Vice President of Store Operations	10,000	March 31, 2008
Scott Silver	Executive Vice President, Merchandising	5,000	March 31, 2008

The stock options granted under the Plan to each optionee are equally divided between a “Time Option” and a “Performance Option,” as those terms are defined in the standard form of option grant letter, which was previously filed as Exhibit 10.17 to the Company’s Registration Statement on Form S-4, filed with the SEC on July 7, 2006, and is incorporated herein by reference. The stock options have an exercise price of $50.00 per share, expire seven years after the date of grant and become vested and exercisable in four equal installments on each of March 31, 2009, March 31, 2010, March 31, 2011, and March 31, 2012 with respect to the Time Options and as provided in the standard form of grant letter with respect to the Performance Options.

The foregoing description of the terms of the option grants under the Plan is only a summary, and is qualified entirely by reference to the Plan, which was previously filed as Exhibit 10.16 to the Company’s Registration Statement on Form S-4, filed with the SEC on July 7, 2006, and is incorporated herein by reference, and the standard form of option grant letter.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrants have duly caused this report to be signed on their behalf by the undersigned hereunto duly authorized.

Dated: ~~August 14~~March 26, ~~2007~~2008

	LINENS HOLDING CO.
	LINENS ‘N THINGS, INC.
	LINENS ‘N THINGS CENTER, INC.
	(Registrants)


	By:	/s/ FRANCIS M. ROWAN
		Francis M. Rowan
		Senior Vice President and Chief Financial Officer

EXHIBIT INDEX

Exhibit No.		Description
99.1		Press Release of Linens Holding Co. dated August 14, 2007.

Filing Compare · Linens Holding Co.