Item 2.02 Results of Operations and Financial Condition.

On November 21, 2008, Kirkland's, Inc. (the "Company") issued a press release and conducted a conference call regarding its sales and earnings release results for its third fiscal quarter and year-to-date period ended November 1, 2008 (the "Press Release"). A copy of the Press Release and transcript of the conference call conducted by the Company are attached hereto as exhibit 99.1 and exhibit 99.2, respectively, and are being furnished, not filed, under item 2.02 of this Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

99.1 Press Release dated November 21, 2008 announcing the Company's third fiscal quarter financial results.

99.2 Transcript of the November 21, 2008 conference call conducted by the Company.

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