Item 2.02 Results of Operations and Financial Condition.

On January 11, 2023, Kirkland's, Inc. (the "Company") issued a press release reporting its fiscal fourth quarter sales results through December 2022 (the "Press Release").

A copy of the Press Release is attached hereto as Exhibit 99.1, and is being furnished, not filed, under item 2.02 of this Current Report on Form 8-K.

A copy of the Press Release is attached hereto as Exhibit 99.1.

Item 9.01 Financial Statements and Exhibits.



(d) Exhibits

Exhibit
Number     Description

  99.1       Press Release dated January 11, 2023 announcing the Company's fiscal
           fourth quarter sales through December 2022.

104        Cover Page Interactive Data File (embedded within the Inline XBRL
           document)



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