Item 2.02 Results of Operations and Financial Condition.

On May 21, 2009, Kirkland's Inc. (the "Company") issued a press release and conducted a conference call regarding its sales and earnings results for its first fiscal quarter period ended May 2, 2009 (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 May 21, 2009 announcing the Company's first fiscal quarter financial results.

99.2 Transcript of the May 21, 2009 conference call conducted by the Company.

---

Top of the Form