FindLaw - Receivables Financing Agreement - AnnTaylor Funding Inc., AnnTaylor Inc., Market Street Capital Corp., and PNC Bank NA
                      AMENDED AND RESTATED

                RECEIVABLES FINANCING AGREEMENT

                  Dated as of October 31, 1995

                             Among

                    ANNTAYLOR FUNDING, INC.

                         as the Company

                        ANNTAYLOR, INC.

                          as Servicer

                              and

                  MARKET STREET CAPITAL CORP.

                           as Lender

                              and

                 PNC BANK, NATIONAL ASSOCIATION

                        as Administrator







- - -----------------------------------------------------------------
                       TABLE OF CONTENTS



                           ARTICLE I
                             LOANS

SECTION 1.01.        Commitments to Lend; Limits on
                       Lender's Obligations                               2

SECTION 1.02.        Loan Procedures                                      2

SECTION 1.03.        Borrowing Base                                       3

SECTION 1.04.        Note                                                 3

SECTION 1.05.        Principal                                            4



                          ARTICLE II
                           INTEREST

SECTION 2.01.        Interest                                             4

SECTION 2.02.        Payment Dates                                        4

SECTION 2.03.        Funding with Commercial Paper                        5


                          

                          ARTICLE III
                          SETTLEMENTS

SECTION 3.01.         Settlement Procedures                               5

SECTION 3.02.         Deemed Collections; Reduction of
                        Outstanding Principal, Etc                        8

SECTION 3.03.         Payments and Computations, Etc.                    10

SECTION 3.04.         Treatment of Collections and Deemed
                        Collections                                      11

SECTION 3.05.         Spread Account; Customer Letter of
                         Credit                                          11

                           

                           ARTICLE IV
                   FEES AND YIELD PROTECTION

SECTION 4.01.          Fees                                              13

SECTION 4.02.          Yield Protection                                  13

SECTION 4.03.          Funding Losses                                    15

                           
                           
                           ARTICLE V
                      CONDITIONS PRECEDENT

SECTION 5.01.          Conditions Precedent to Effectiveness             16

SECTION 5.02.          Conditions Precedent to All                       18

                           


                           ARTICLE VI
                 REPRESENTATIONS AND WARRANTIES

SECTION 6.01.          Representations and Warranties of the Company     18

SECTION 6.02.          Representations and Warranties of
                         AnnTaylor                                       23
                          
                          
                          

                          ARTICLE VII
         GENERAL COVENANTS OF THE COMPANY AND ANNTAYLOR

SECTION 7.01.          Affirmative Covenants                             27

SECTION 7.02           Separate Corporate Existence                      28

SECTION 7.03.          Reporting Requirements                            31

SECTION 7.04.          Negative Covenants of the Company                 33

SECTION 7.05           Negative Covenants of AnnTaylor                   35

                          
                          

                          ARTICLE VIII
                 ADMINISTRATION AND COLLECTION

SECTION 8.01.          Designation of Servicer                           37

SECTION 8.02.          Duties of Servicer                                38

SECTION 8.03.          Rights of the Administrator                       39

SECTION 8.04.          Responsibilities of the Company                   41

SECTION 8.05.          Further Action Evidencing Security
                         Interest                                        41

SECTION 8.06.          Application of Collections                        42

                           
                           
                           
                           
                           ARTICLE IX
                       SECURITY INTEREST

SECTION 9.01.          Grant of Security Interest                        42

SECTION 9.02.          Remedies                                          43

                           


                           
                           ARTICLE X
                       EVENTS OF DEFAULT

SECTION 10.01.         Events of Default                                 43

SECTION 10.02.         Remedies                                          45




                           ARTICLE XI
                       THE ADMINISTRATOR

SECTION 11.01.         Authorization and Action                          46

SECTION 11.02.         Administrator's Reliance, Etc                     46

SECTION 11.03.         PNC Bank and Affiliates                           47

                          
                          
                          
                          ARTICLE XII
                ASSIGNMENT OF LENDER'S INTEREST

SECTION 12.01.         Restrictions on Assignments                       47

SECTION 12.02.         Rights of Assignee                                48

SECTION 12.03.         Evidence of Assignment                            48

                          
                          

                          ARTICLE XIII
                        INDEMNIFICATION

SECTION 13.01.         Indemnities                                       48

                          

                          
                          ARTICLE XIV
                         MISCELLANEOUS

SECTION 14.01.         Amendments, Etc                                   52

SECTION 14.02.         Notices, Etc.                                     53

SECTION 14.03.         No Waiver; Remedies                               53

SECTION 14.04.         Binding Effect; Survival                          53

SECTION 14.05.         Costs, Expenses and Taxes                         54

SECTION 14.06.         No Proceedings                                    54

SECTION 14.07.         Confidentiality of the Company
                         Information                                     55

SECTION 14.08.         Confidentiality of Program Information            57

SECTION 14.09.         Captions and Cross References                     59

SECTION 14.10.         Governing Law                                     59

SECTION 14.11.         Waiver Of Jury Trial                              59

SECTION 14.12.         Consent To Jurisdiction; Waiver Of
                         Immunities                                      60

SECTION 14.13.         Execution in Counterparts                         60

SECTION 14.14.         No Recourse Against Other Parties                 60

                           
                           

                           APPENDICES

APPENDIX A             Definitions

                           
                           
                           SCHEDULES

SCHEDULE 6.01(n)       List of Offices of the Company where
                         Records Are Kept

SCHEDULE 6.01(o)       List of Lock-Box Banks

SCHEDULE 6.01(p)-1     Forms of Contracts

SCHEDULE 6.01(p)-2     Description of Credit and Collection Policy

SCHEDULE 6.02(k)       List of Offices of the Servicer where
                         Records Are Kept

SCHEDULE 6.02(l)       List of Bank Accounts

SCHEDULE 6.01(r)       Trade Names

                            
                            
                            EXHIBITS

EXHIBIT 1.02(a)        Form of Borrowing Notice

EXHIBIT 1.04           Form of Note

EXHIBIT 3.01(a)        Form of Information Package

EXHIBIT 3.05           Form of Spread Account Agreement

EXHIBIT 5.01(g)        Form of Lock-Box Agreement

EXHIBIT 5.01(h)-(i)    Form of Opinion of Skadden, Arps, Slate,
                         Meagher & Flom - Enforceability

EXHIBIT 5.01(h)-(ii)   Form of Opinion of General Counsel for the
                         Company

EXHIBIT 5.01(h)-(iii)  Form of Opinion of Skadden, Arps, Slate,
                         Meagher & Flom - True Sale

EXHIBIT 5.01(h)-(iv)   Form of Opinion of Skadden, Arps, Slate,
                         Meagher & Flom - Substantive Consolidation

EXHIBIT 5.01(h)-(v)    Form of Opinion of Connecticut Counsel
                      

=============================================================================
                      
                      AMENDED AND RESTATED
                RECEIVABLES FINANCING AGREEMENT



     THIS IS AN AMENDED AND RESTATED RECEIVABLES FINANCING

AGREEMENT, dated as of October 31, 1995, among ANNTAYLOR FUNDING,

INC., a Delaware corporation (the "Company"), ANNTAYLOR, INC., a
                              ------------
Delaware corporation ("AnnTaylor"), as initial servicer, MARKET
                       ---------
STREET CAPITAL CORP., a Delaware corporation ("Lender"), and PNC
                                               ------
BANK, NATIONAL ASSOCIATION, a national banking association ("PNC
                                                             ---
Bank"), as administrator for Lender (in such capacity, the
- - ----
"Administrator").  Unless otherwise indicated, capitalized terms
- - --------------
used in this Agreement are defined in Appendix A.
                                      ----------


                           Background
                           ----------
     1.   The Company is a limited purpose subsidiary of

AnnTaylor formed for the purpose of purchasing Receivables

generated by AnnTaylor in the ordinary course of its business.

     
     
     2.   The Company, AnnTaylor, Clipper Receivables Corporation

("Clipper"), State Street Boston Capital Corporation ("State
  ------                                               -----
Street"), as administrator, and PNC Bank, as relationship bank,
- - ------
entered into the Receivables Financing Agreement, dated as of

January 27, 1994 (as amended prior to the date hereof, the

"Original Financing Agreement").
- - -----------------------------
     
     
     3.   Clipper has assigned to Lender all of its rights,

claims and obligations under the Original Financing Agreement and

the other Transaction Documents pursuant to the Assignment and

Assumption Agreement, dated as of October 31, 1995 (the

"Assignment Agreement"), among Clipper, Lender, State Street and
- - --------------------
PNC Bank.



     4.   In connection with the assignment to Lender pursuant to

the Assignment Agreement, the parties hereto desire to amend and

restate the Original Financing Agreement in its entirety as set

forth herein.

     
     
     5.   The Company has, and expects to have, Pool Receivables

which the Company intends to finance pursuant to this Agreement.

The Company has requested Lender, and Lender has agreed, subject

to the terms and conditions contained in this Agreement, to make

loans to the Company from time to time during the term of this

Agreement, which loans will be secured by the Receivables Pool.

     
     
     6.   AnnTaylor has been requested by the Company, Lender and

the Administrator to act, and has agreed to act, as initial

Servicer.


     
     7.   PNC Bank has been requested, and is willing, to act as

the Administrator.


     
     NOW, THEREFORE, in consideration of the premises and the

mutual agreements herein contained, the parties hereto agree as

follows:

======================================================================
                            
                            ARTICLE I

                              LOANS

     
     SECTION 1.01.  Commitments to Lend; Limits on Lender's
                    -------------------
Obligations.  Upon the terms and subject to the conditions of

this Agreement, from time to time prior to the Termination Date,

the Company may request that Lender make loans to the Company

(each being a "Loan") and Lender shall make such Loans; provided
               ----                                     --------
that no Loan shall be made by Lender if, after giving effect

thereto, the then Outstanding Principal would exceed either (a)

$40,000,000 (the "Lending Limit"), or (b) the Borrowing Base then
                  -------------
in effect; and provided further that each Loan made pursuant to
               ----------------
this Section 1.01 shall have an original principal amount of at
     ------------
least $5,000,000 and shall be in integral multiples of

$1,000,000, unless the Outstanding Principal is $20,000,000 or

more, in which case, each Loan shall have an original principal

amount of at least $100,000 and shall be in integral multiples of

$100,000.



     SECTION 1.02.  Loan Procedures.
                    ---------------
     (a)  Notice of Loan.  Each Loan to the Company by Lender
          --------------
shall be made on notice from the Company to the Administrator

substantially in the form of Exhibit 1.02(a) (each, a "Borrowing
                             ---------------           ---------
Notice") received by the Administrator not later than noon (New
- - ------
York City time) on the Business Day next preceding the date of

such proposed Loan.  Each such notice of a proposed Loan shall

specify the desired amount and date of such Loan, which date

shall be a Settlement Date.

     

     (b)  Funding of Loan.  On the date of each Loan, Lender
          ---------------
shall, upon satisfaction of the applicable conditions set forth

in Article V, make available to the Administrator at the
   ---------
Administrator's Office the principal amount of its Loan in same

day funds, and after receipt by the Administrator of such funds,

the Administrator will disburse such funds to an account of the

Company designated in writing by the Company in the applicable

Borrowing Notice.

     

     SECTION 1.03.  Borrowing Base.
                    --------------
     (a)  Computation of Borrowing Base.  On any date, the
          -----------------------------
"Borrowing Base" means an amount equal to

     NPB - LR

where:

     LR   = the Loss Reserve on such date; and

     NPB  = the Net Pool Balance on such date.

     
     
     (b)  Frequency of Computation.  The Borrowing Base shall be
          ------------------------
computed and reported, as provided in Section 3.01, as of (i) the
                                      ------------
date of the initial Loan and (ii) the Cut-Off Date for each

Settlement Period.  In addition, if the Administrator reasonably

believes that there shall exist any event or occurrence that has

a reasonable possibility of causing a Material Adverse Effect,

the Administrator may require the Servicer to provide a

computation of Collections received by the Company or the

Servicer since the last Cut-Off Date, the then aggregate Unpaid

Balance of all Pool Receivables and such other information

comprising a part of the Information Package that can be updated

from the last Cut-Off Date for purposes of computing the

Borrowing Base as of any other date, and the Servicer agrees to

do so within 5 Business Days of its receipt of the

Administrator's request.

     
     
     SECTION 1.04.  Note.  The Loans shall be evidenced by a
                    ----
replacement promissory note (as from time to time supplemented,

extended, amended, modified or further replaced from time to

time, and including the Original Note for as long as it was in

effect, the "Note"), substantially in the form set forth in
             ----
Exhibit 1.04, with appropriate insertions, dated the date hereof,
- - -----------
payable to the order of Lender in the maximum principal amount of

$40,000,000 (or, if less, in the aggregate unpaid principal

amount of all of the Loans) on the Termination Date.  The

Administrator shall record in its records, or at its option on

the schedule attached to the Note, the date and amount of each

Loan made hereunder, each repayment thereof and the other

information provided for thereon.  The aggregate unpaid principal

amount so recorded shall be rebuttable presumptive evidence of

the principal amount owing and unpaid on the Note.  The failure

so to record any such information or the error in so recording

any such information shall not, however, limit or otherwise

affect the actual obligations of the Company hereunder or under

the Note to repay the principal amount of all Loans, together

with all interest accruing thereon.

     
     
     SECTION 1.05.  Principal.  The Company shall repay the
                    ---------
principal of the Loans (i) on each Settlement Date in an amount

equal to the excess, if any, of the Outstanding Principal over

the Borrowing Base then in effect and (ii) in full on the

Termination Date.  Outstanding Principal shall not be considered

reduced by any allocation, setting aside or distribution of any

portion of Collections unless such Collections shall have been

actually delivered to the Administrator pursuant hereto (or

deemed delivered pursuant to Section 3.03(a)(i)).  Outstanding
                             -----------------
Principal shall not be considered reduced by any distribution of

any portion of Collections if at any time such distribution is

rescinded or must otherwise be returned for any reason.

======================================================================
                          ARTICLE II

                            INTEREST

     
     SECTION 2.01.  Interest.  The Company hereby promises to pay
                    --------
interest for each Interest Period on the unpaid principal amount

of each Loan (or the applicable portion thereof) for the period

commencing on the date of such Loan until such Loan is paid in

full, as follows:

          
          (a)  at all times while the making or maintenance
     
     of such Loan (or the applicable portion thereof) by
     
     Lender is funded by the issuance of Commercial Paper
     
     Notes, the CP Rate for such Interest Period; and

          
          
          (b)  at all times while the making or maintenance
     
     of such Loan (or the applicable portion thereof) by
     
     Lender is not funded by the issuance of Commercial
     
     Paper Notes, the Bank Rate applicable to such Interest
     
     Period;


provided, however, that on any day when an Event of Default shall
- - -------   ------
have occurred and be continuing, the Loans shall accrue interest

at a rate per annum equal to the higher of (i) the Alternate Base

Rate plus 2% per annum and (ii) the rate otherwise applicable to

such Loan during such Interest Period plus 2% per annum.  The

interest rate on any Loan bearing interest at the Alternate Base

Rate shall change simultaneously with each change in the

Alternate Base Rate.

     
     
     SECTION 2.02.  Payment Dates.  Interest accrued on each Loan
                    -------------
shall be payable, without duplication; (a) on the Termination

Date; (b) on the date of any payment or repayment, in whole or in

part, of any principal outstanding on such Loan and (c) on each

Settlement Date.   Interest accrued on Loans after the date such

Loan is due and payable (whether on the Termination Date, upon

acceleration or otherwise), together with interest on any and all

other amounts remaining unpaid, shall be payable upon demand.  No

provision of this Agreement shall require the payment or permit

the collection of interest in excess of the maximum permitted by

applicable law.  Interest for any Loan shall not be considered

paid by any distribution if at any time such distribution is

rescinded or must otherwise be returned for any reason.


     
     SECTION 2.03.  Funding with Commercial Paper.  Lender will
                    -----------------------------
initially fund the Loans with Liquidity Loans made to Lender

under the Liquidity Agreement and/or other advances made to

Lender under its other Program Support Agreements.  At such time

as (i) the Fixed Charge Coverage Ratio is at least 1.00 to 1.00

for at least one full fiscal quarter, and there has been no

material adverse change in the consolidated financial condition,

business or operations of ATSC and its consolidated Subsidiaries

since the end of such fiscal quarter, (ii) Standard & Poor's and

Moody's Investors Service, Inc. have confirmed that the

Commercial Paper Notes will be rated A1/P-1 after giving effect

to the transaction contemplated by this Agreement, and (iii)

Lender, the Administrator and the Company have agreed upon a new

Program Fee, Lender will, to the extent that it is able to do so,

fund the Loans by the issuance of Commercial Paper Notes.

====================================================================
                          
                          ARTICLE III

                          SETTLEMENTS

     
     SECTION 3.01.  Settlement Procedures.
                    ---------------------
     
     The parties hereto will take the following actions with

respect to each Settlement Period:

          
          (a)  Information Package.  On or before the fifth day
               -------------------
     of the calendar month immediately following the calendar
     
     month in which the Cut-Off Date for such Settlement Period
     
     occurs, or, if such day is not a Business Day, the next
     
     succeeding Business Day (each, a "Reporting Date"), Servicer
     
     shall deliver to the Administrator a report, substantially
     
     in the form of Exhibit 3.01 (each, an "Information
                    ------------            -----------
     Package").  In the event that the amount of Collections
     -------
     received during the Settlement Period to which an
     
     Information Package relates is less than the amount equal to
     
     (i) the Amount Payable for the related Settlement Date minus
     
     (ii) the amount of funds available to be drawn from the
     
     Spread Account on such Settlement Date, the Administrator
     
     shall withdraw the amount of any such deficiency from the
     
     Customer Letter of Credit on the Business Day next
     
     succeeding the applicable Reporting Date.  The Administrator
     
     shall hold the funds so withdrawn from the Customer Letter
     
     of Credit in a segregated account for application on the
     
     related Settlement Date pursuant to this Section 3.01.
                                              ------------
          
          
          (b)  Collections.  Servicer shall set aside for the
               -----------
     sole benefit of Lender and the Administrator all Collections
     
     received to the extent necessary to pay the Estimated Amount
     
     as it accrues (whether or not then due) that will be payable
     
     during such Settlement Period or on the next occurring
     
     Settlement Date; provided that, unless the Administrator
                      --------
     shall request it to do so in writing after the occurrence
     
     and during the continuance of an Event of Default, Servicer
     
     shall not be required to hold such Collections in a separate
     
     deposit account containing only such Collections.  So long
     
     as no Event of Default has occurred and is continuing,
     
     Collections received during a Settlement Period in excess of
     
     the amount to be set aside with respect to the Estimated
     
     Amount for such Settlement Period shall be used by the
     
     Company to pay the purchase price for Receivables generated
     
     by AnnTaylor, as seller, pursuant to the Purchase Agreement;
     
     if any Collections remain after such payment, they shall be
     
     retained by the Company for use in its sole discretion
     
     (subject to the terms of this Agreement).  If an Event of
     
     Default has occurred and is continuing, all Collections
     
     shall be held by Servicer pursuant to the first sentence of
     
     this paragraph (b).  On each Settlement Date, Servicer shall
          ------------
     remit to the Administrator an amount equal to the lesser of
     
     (1) the amount of Collections received during the Settlement
     
     Period related to such Settlement Date and (2) the sum of
     
     (i) the amount of interest on the Loans accrued during the
     
     most recently ended Interest Period (plus any interest
     
     previously accrued and remaining unpaid), plus (ii) the
                                               ----
     amount of principal then due and owing with respect to the
     
     Loans (plus any principal previously due and remaining
     
     unpaid), plus (iii) all fees and other amounts accrued and
              ----
     payable by the Company under this Agreement (the amount set
     
     forth in this clause (2), the "Amount Payable").  To the
                   ---------        --------------
     extent that the amount described in the foregoing clause (1)
                                                       ----------
     is less than the amount described in the foregoing
     
     clause (2), the Administrator shall withdraw the amount of
     ---------
     any such deficiency from the Spread Account.  All
     
     Collections received during the applicable Settlement Period
     
     that exceed the amount described in the foregoing clause (2)
                                                       ----------
     shall be (A) deposited by the Servicer to the Spread Account
     
     and/or (B) paid by the Servicer to the issuer of the
     
     Customer Letter of Credit, in each case, to the extent
     
     necessary to bring the sum of the funds in the Spread
     
     Account plus the stated amount of the Customer Letter of
     
     Credit up to the Enhancement Limit; unless an Event of
     
     Default has occurred and is continuing, all remaining
     
     Collections shall be available to the Company pursuant to
     
     the second sentence of this paragraph (b).
                                 -------------
          
          
          (c)  Order of Application of Collections Prior to
               ---------------------------------------------
     Termination Date.  Upon receipt by the Administrator of
     ---------------
     amounts on any Settlement Date pursuant to the foregoing
     
     paragraph (b) and any amounts withdrawn from the Customer
     ------------
     Letter of Credit pursuant to the foregoing paragraph (a)
                                                -------------
     prior to the occurrence of the Termination Date, the
     
     Administrator shall apply such amounts to the items
     
     specified in the subclauses below, in the order of priority
     
     of such subclauses:

                    
                    
                    (i)  to accrued and unpaid Servicer's Fee;

                    
                    
                    (ii)  to interest accrued during the most
          


          recently ended Interest Period in respect of the Loans,
          
          plus any such interest previously due and remaining
          
          unpaid;

                    

                    
                    (iii)  to the Program Fee accrued during the
          most recently ended Interest Period, plus any portion
          of the Program Fee previously due and remaining unpaid;



                    (iv)  to the extent of any principal due on

          the Loans, to such outstanding principal;



                    (v)  to accrued and unpaid amounts owed to

          the Administrator hereunder;



                    (vi)  to other accrued and unpaid amounts

          owing to Lender hereunder;



                    (vii)  on a pro rata basis, to accrued and
                                --- ----
          unpaid amounts owing to any Affected Party hereunder;
          and



                    (viii) any remaining amounts to the Spread

          Account, up to the Enhancement Limit or to the issuer

          of the Customer Letter of Credit, up to the amount

          necessary to restore the stated amount thereof to the

          Enhancement Limit, as applicable.



          (d)  Order of Application of Collections After
               -----------------------------------------
     Termination Date.  Upon receipt by the Administrator of
     ---------------
     amounts on any Settlement Date pursuant to the foregoing

     paragraph (b) and any amounts withdrawn from the Customer
     -------------
     Letter of Credit pursuant to the foregoing paragraph (a) on
                                                -------------
     or after the occurrence of the Termination Date, the

     Administrator shall apply such items to the item specified

     in the subclauses below, in the order of priority of such

     subclauses:



                    (i)  to accrued and unpaid Servicer's Fee;



                    (ii)  to interest accrued during the most

          recently ended Interest Period in respect of the Loans,

          plus any such interest previously due and remaining

          unpaid;



                    (iii)  to the Program Fee accrued during the

          most recently ended Interest Period, plus any such

          Program Fee previously due and remaining unpaid;



                    (iv)  to the outstanding principal of the

          Loans until reduced to zero;



                    (v)  to accrued and unpaid amounts owed to

          the Administrator hereunder;



                    (vi)  to other accrued and unpaid amounts

          owing to Lender hereunder;



                    (vii)  on a pro rata basis, to accrued and
                                --- ----
          unpaid amounts owing to any Affected Party hereunder;

          and



                    (viii)  any remaining amounts to the Company.



          (e)  Non-Distribution of Servicer's Fee.  If the
               ----------------------------------
     Administrator consents (which consent may be revoked at any

     time during the continuance of an Event of Default), the

     amount in respect of Servicer's Fee may be retained by

     Servicer, in which case no distribution shall be made in

     respect of the Servicer's Fee pursuant to clause (c) or (d)
                                               ----------    ---
     above, as the case may be.



          (f)  Delayed Payment.  If on any day described in this
               ---------------
     Section 3.01, a payment is not paid because the sum of (i)
     ------------
     Collections during the relevant Settlement Period, (ii) the

     amounts in the Spread Account and (iii) the amounts

     available to be drawn on the Customer Letter of Credit were

     less than the aggregate amounts payable, the next available

     Collections shall be applied to such payment.



     SECTION 3.02.  Deemed Collections; Reduction of Outstanding
                    -------------------------------------------
Principal, Etc.
- - --------------


     (a)  Deemed Collections.  If on any day
          ------------------


          (i)  the Unpaid Balance of any Pool Receivable is



                    (A)  reduced as a result of any defective,

          rejected or returned merchandise or services, any cash

          discount, or any adjustment by the Company or any

          Affiliate of the Company,



                    (B)  reduced or cancelled as a result of a

          setoff in respect of any claim by the Obligor thereof

          against the Company or any Affiliate of the Company

          (whether such claim arises out of the same or a related

          or an unrelated transaction), or



                    (C)  reduced on account of the obligation of

          the Company or any Affiliate of the Company to pay to

          the related Obligor any rebate or refund, or



                    (D)  less than the amount included in

          calculating the Net Pool Balance for purposes of any

          Information Package, or



          (ii)  any of the representations or warranties of the

     Company set forth in Section 6.01(l), (p) or (u) were not
                          --------------   ---    ---
     true when made with respect to any Pool Receivable, or any

     of the representations or warranties of the Company set

     forth in Section 6.01(l) or (u) are no longer true with
              ---------------    --- 
     respect to any Pool Receivable, or



          (iii)  without duplication, the Company receives a

     Deemed Collection (as defined in the Purchase Agreement),



then, on such day, the Company shall be deemed to have received a

Collection of such Pool Receivable



                    (I)  in the case of clause (i) above, in the
                                        ----------
          amount of such reduction or cancellation or the

          difference between the actual Unpaid Balance and the

          amount included in calculating such Net Pool Balance,

          as applicable;



                    (II)  in the case of clause (ii) above, in
                                         -----------
          the amount of the Unpaid Balance of such Pool

          Receivable; and



                    (III)  in the case of clause (iii) above, in
                                          ------------
          the amount so received as a Deemed Collection.



     If the Company has paid in full the Unpaid Balance of a

Receivable, such Receivable, and any Related Security therefor,

shall be released from the security interest therein created by

this Agreement, without any further act, and such Receivable

shall no longer be a Pool Receivable.



     (b)  The Company's Optional Prepayment.  The Company may at
          ---------------------------------
any time elect to prepay the Loans in whole or in part, by giving

the Administrator at least 3 Business Days' prior written notice

of such prepayment (including the amount of such proposed

reduction and the proposed date on which such prepayment will be

made),



provided that,



                    (A)  the amount of any such prepayment shall

          be not less than $100,000 and shall be an integral

          multiple of $100,000, and the Outstanding Principal

          after giving effect to such reduction shall be not less

          than $20,000,000 (unless the Outstanding Principal

          shall thereby be reduced to zero), and



                    (B)  any prepayment shall be accompanied by

          the interest accrued on the amount being prepaid, plus

          any Liquidation Fee, plus, if the Termination Date

          shall have occurred and the Outstanding Principal shall

          thereby be reduced to zero, all other amounts then due

          to the Lender or the Administrator.



     SECTION 3.03.  Payments and Computations, Etc.
                    ------------------------------


     (a)  Payments.  All amounts to be paid, remitted or
          --------
deposited by the Company or Servicer to the Administrator or any

other Person hereunder (other than amounts payable under

Section 4.02) shall be paid or deposited in accordance with the
- - ------------
terms hereof no later than 11:30 a.m. (New York time) on the day

when due in lawful money of the United States of America in same

day funds (i) in the case of amounts to be paid, remitted or

deposited in respect of accrued and unpaid interest on the Loans

or in reduction of Outstanding Principal, to the Administrator at

PNC Bank, ABA #043000096, for further credit to Account

#1002420425; Reference:  AnnTaylor Funding, (ii) in the case of

all fees, expenses and other amounts (other than amounts payable

under Section 4.02), to the Administrator at PNC Bank, ABA
      ------------
#043000096, Account #1-188375, Attention: Charlene Wilson, 7001,

and (iii) in all other cases to the address of the Person

entitled to such payment or deposit as such Person shall specify.



     (b)  Late Payments.  Without duplication, the Company shall,
          -------------
to the extent permitted by law, pay to Lender interest on all

amounts not paid or deposited when due hereunder and the Servicer

shall, to the extent permitted by law, pay to Lender interest on

all amounts not remitted when due hereunder because of any

failure of the Servicer to comply with its obligations as

Servicer hereunder, in each case at 2% per annum above the
                                       --- -----
Alternate Base Rate, payable on demand, provided, however, that
                                        --------  -------
such interest rate shall not at any time exceed the maximum rate

permitted by applicable law.



     (c)  Method of Computation.  All computations of interest,
          ---------------------
Liquidation Fee, any fees payable under Sections 4.01(b) and any
                                        ----------------
other fees payable by the Company to Lender or the Administrator

in connection with Loans hereunder shall be made on the basis of

a year of 360 days (other than interest calculated by reference

to the Alternate Base Rate, in which case such calculation shall

be made on the basis of a year of 365 or 366 days, as applicable)

for the actual number of days (including the first day but

excluding the last day) elapsed.



     SECTION 3.04.  Treatment of Collections and Deemed
                    -----------------------------------
Collections.  The Company shall forthwith deliver to Servicer all
- - -----------
Collections deemed received by the Company pursuant to Section
                                                       -------
3.02(a), and Servicer shall hold or distribute such Collections
- - ------
pursuant to the terms hereof to the same extent as if such

Collections had actually been received on the date of such

delivery to Servicer.  During the continuance of an Event of

Default, if requested by the Administrator, Servicer shall cause

such deemed Collections to be paid on the second Business Day

after they arise to the Lock-Box Bank or, if Collections are

being paid to the Administrator pursuant to Section 8.03(c), to
                                            ---------------
the Administrator.  So long as the Company shall hold any

Collections or deemed Collections required to be paid to Servicer

or the Administrator, it shall hold such Collections for the sole

benefit of the Lender and the Administrator and shall clearly

mark its records to reflect such benefit (subject to the

Company's right to use certain Collections to pay the purchase

price due under the Purchase Agreement as set forth in Section
                                                       -------
3.01(b)); provided that unless the Administrator shall request it
- - ------    --------
to do so in writing after the occurrence and during the

continuance of an Event of Default, the Company shall not be

required to hold such Collections in a separate deposit account

containing only such Collections.



     SECTION 3.05.  Spread Account; Customer Letter of Credit.
                    -----------------------------------------

(a)  Unless the Company has delivered a Customer Letter of Credit

pursuant to Section 3.05(e),  the Company, for the benefit of
            ---------------
Lender, shall establish and maintain or cause to be established

and maintained in the name of the Company, on behalf of Lender,

with PNC Bank, a segregated account (the "Spread Account"),
                                          --------------
bearing a designation clearly indicating that the funds deposited

therein are held for the benefit of Lender.  The Spread Account,

all funds deposited therein from time to time, all investments of

such funds and all proceeds of any of the foregoing shall be

subject to a pledge and security interest in favor of the

Administrator for the benefit of Lender pursuant to an agreement

substantially in the form attached hereto as Exhibit 3.05 (such
                                             ------------
agreement, as further amended, supplemented or otherwise modified

from time to time, being the "Spread Account Agreement").
                              ------------------------


     (b)  Except as expressly provided in this Agreement,

Servicer agrees that it shall have no right of setoff or banker's

lien against, and no right to otherwise deduct from, any funds

held in the Spread Account for any amount owed to it by the

Administrator or Lender.



     (c)  Funds on deposit in the Spread Account shall be

invested at the direction of Servicer in accordance with the

Spread Account Agreement; provided, however, investments of funds
                          --------  -------
representing Collections collected during any Settlement Period

shall be invested in investments that will mature so that such

funds will be available for transfer on the applicable Settlement

Date with respect to such Settlement Period.  All interest and

other investment earnings (net of losses and investment expenses)

on funds on deposit in the Spread Account shall be added to the

balance in the Spread Account and applied in accordance with this

Agreement.



     (d)  If on any Settlement Date, no Event of Default has

occurred and is continuing and the amount of funds in Spread

Account, after giving effect to all withdrawals therefrom on such

date, exceeds 1.5% of the Lending Limit (the "Enhancement
                                              -----------
Limit"), the amount of such excess shall be released to the
- - -----
Company.



     (e)  The Company may, at its option, in lieu of establishing

and maintaining the Spread Account, deliver to the Administrator,

for the benefit of Lender, and maintain in force until the Final

Payout Date, one or more irrevocable letters of credit

(collectively, with any substitutions therefor and replacements

thereof, the "Customer Letter of Credit"), with a stated amount
              -------------------------
equal to the Enhancement Limit, from, or confirmed by, a bank or
             
other financial institution whose short term unsecured debt

obligations are rated at least A-1 by Standard and Poor's

Corporation and P-1 by Moody's Investors Service, Inc., and who

is otherwise acceptable to the Administrator (whose acceptance

shall not be unreasonably withheld), and in a form reasonably

acceptable to the Administrator, together with an opinion of

counsel for such Customer Letter of Credit issuer acceptable in

form and substance to the Administrator; provided that a copy of
                                         --------
such Customer Letter of Credit shall have been provided to

Standard & Poor's Corporation and Moody's Investors Service, Inc.

and they shall have either confirmed (orally or in writing) the

rating of the Commercial Paper Notes or waived (orally or in

writing) such requirement of confirmation.



     (f)  The Company may satisfy its obligations pursuant to

this Section 3.05 by providing both a Spread Account and a
     -----------
Customer Letter of Credit, provided that the sum of the amount of
                           --------
funds from time to time in the Spread Account plus the stated

amount from time to time of the Customer Letter of Credit is at

least equal to the Enhancement Limit.  In the event that the

Company has provided a Customer Letter of Credit and the issuer

of such Customer Letter of Credit (including any issuer of a

confirming letter of credit) is downgraded below the ratings

required pursuant to the foregoing paragraph (e) (or such ratings
                                   ------------
are withdrawn), unless the Company has provided a substitute

Customer Letter of Credit satisfying the requirements of the

foregoing paragraph (e) or the Company has deposited in the
          ------------
Spread Account the amount necessary to bring the amount therein

up to the Enhancement Limit, in each case, on or prior to two (2)

Business Days after such downgrading or withdrawal, the

Administrator shall withdraw the full stated amount of the

Customer Letter of Credit and deposit it in the Spread Account.

If the Customer Letter of Credit has a stated expiration date

that is earlier than the Final Payout Date, unless the Company

has substituted therefor another Customer Letter of Credit

satisfying the requirements of the foregoing paragraph (e) or
                                             -------------
deposited into the Spread Account the amount necessary to bring

the amount of funds therein up to the Enhancement Limit on or

before two (2) Business Days prior to the stated expiration date,

the Administrator shall withdraw the full stated amount of the

Customer Letter of Credit and deposit such funds into the Spread

Account.


===================================================================
                           ARTICLE IV

                   FEES AND YIELD PROTECTION



     SECTION 4.01.  Fees.  The Company shall pay to the
                    ----
Administrator for the account of the Lender certain fees payable

in such amounts and on such dates as are set forth in the fee

letter, dated as of the date hereof (as amended or supplemented

from time to time, the "Fee Letter") among the Company, AnnTaylor
                        ----------
and the Administrator.



     SECTION 4.02.  Yield Protection.
                    ---------------- 

     (a)  If (i) Regulation D or (ii) any Regulatory Change

occurring after the date hereof



          (A)  shall subject an Affected Party to any tax, duty

     or other charge with respect to any Loan owned by, owed to

     or funded by it, or any obligations or right to make Loans

     or to provide funding therefor, or shall change the basis of

     taxation of payments to the Affected Party of any part of

     the Loans owned by, owed to or funded in whole or in part by

     it or any other amounts due under this Agreement in respect

     of the Loans (or any portion thereof) owned by or funded by

     it or its obligations or rights, if any, to make Loans or to

     provide funding therefor (except for changes in the rate of

     any tax which is a franchise tax or a tax on the net income

     of such Affected Party imposed by the United States of

     America, by any jurisdiction in which such Affected Party's

     principal executive office is located and, if such Affected

     Party's principal executive office is not in the United

     States of America, by any jurisdiction where such Affected

     Party's principal office in the United States is located);

     or



          (B)  shall impose, modify or deem applicable any

     reserve (including, without limitation, any reserve imposed

     by the Federal Reserve Board, but excluding any reserve

     included in the determination of the interest rate

     applicable to the Loans), special deposit or similar

     requirement against assets of any Affected Party, deposits

     or obligations with or for the account of any Affected Party

     or with or for the account of any affiliate (or entity

     deemed by the Federal Reserve Board to be an affiliate) of

     any Affected Party, or credit extended by any Affected

     Party; or



          (C)  shall change the amount of capital maintained or

     required or requested or directed to be maintained by any

     Affected Party in respect of the transactions contemplated

     hereby; or



          (D)  shall impose any other condition affecting any

     Loan owned by, owed to or funded in whole or in part by any

     Affected Party, or its obligations or rights, if any, to

     make Loans or to provide funding therefor;



     and the result of any of the foregoing is or would be


          (x)  to increase the cost to (I) an Affected Party

     funding or making or maintaining any Loans (or any portion

     thereof), any purchases, reinvestments, or loans or other

     extensions of credit under any Program Support Agreement or

     any commitment of such Affected Party with respect to any of

     the foregoing, or (II) the Administrator for continuing its

     or the Company's relationship with Lender,



          (y)  to reduce the amount of any sum received or

     receivable by an Affected Party under this Agreement, or

     under any Program Support Agreement with respect thereto, or



          (z)  in the sole determination of such Affected Party,

     to reduce the rate of return on the capital of an Affected

     Party as a consequence of its obligations hereunder or

     arising in connection herewith to a level below that which

     such Affected Party could otherwise have achieved,



then within thirty days after demand by such Affected Party

(which demand shall be accompanied by a statement setting forth

the basis of such demand), the Company shall pay directly to such

Affected Party such additional amount or amounts as will

compensate such Affected Party for such additional or increased

cost or such reduction.



     (b)  Each Affected Party will promptly notify the Company

and the Administrator of any event of which it has knowledge

which will entitle such Affected Party to compensation pursuant

to this Section 4.02; provided, however, no failure to give or
        ------------  --------  -------
delay in giving such notification shall adversely affect the

rights of any Affected Party to such compensation except that no

Affected Party shall be entitled to compensation under this

Section 4.02 with respect to any increased costs or reduced
- - ------------
return incurred more than 90 days prior to the date on which a

responsible officer of such Affected Party had actual knowledge

and notified the Company of the event giving rise to such

increased cost or reduced return.



     (c)  In determining any amount provided for or referred to

in this Section 4.02, an Affected Party may use any reasonable
        ------------
averaging and attribution methods that it reasonably shall deem

applicable; provided that such Affected Party shall not be
            --------
arbitrary with respect to requesting similar compensation with

respect to similar transactions to the extent it is entitled to

do so pursuant to the applicable agreements.  Any Affected Party

when making a claim under this Section 4.02 shall submit to the
                               ------------
Company a statement as to such increased cost or reduced return

(including calculation thereof in reasonable detail), which

statement shall, in the absence of demonstrable error, be

conclusive and binding upon the Company.



     (d)  Any Affected Party which is a participant shall only be

entitled to amounts under this Section 4.02 to the extent that
                               ------------
such amounts, together with all amounts due to the Person selling

such participation under this Section 4.02, do not exceed the
                              -------------
amounts that would have been due to such Person under this

Section 4.02 if the participation had not been entered into or
- - -----------
sold.




     SECTION 4.03.  Funding Losses.  In the event that any
                    --------------
Liquidity Bank shall incur any loss or expense (including any

loss or expense incurred by reason of the liquidation or

reemployment of deposits or other funds acquired by such

Liquidity Bank to make any Liquidity Loan or maintain any

Liquidity Loan, but not including loss of anticipated profit) as

a result of any Loan not being made in accordance with a request

therefore under Section 1.02 (other than by reason of the failure
                ------------
of Lender to fund such Loan pursuant to its commitment) or as a

result of any Loan being paid on a date other than a Settlement

Date, then, upon written notice from the Administrator to the

Company and Servicer, but without duplication of any Liquidation

Fee paid by the Company, the Company shall pay to Servicer, and

Servicer shall remit such amount paid by the Company to the

Administrator for the account of such Liquidity Bank, the amount

of such loss or expense.  Such written notice (which shall

include calculations in reasonable detail) shall, in the absence

of manifest error, be conclusive and binding upon the Company and

Servicer.



====================================================================
                           ARTICLE V

                      CONDITIONS PRECEDENT



     SECTION 5.01.  Conditions Precedent to Effectiveness.  The
                    -------------------------------------
effectiveness of this Amended and Restated Receivables Financing

Agreement is subject to the condition precedent that the

Administrator shall have received, on or before the date of such

effectiveness, the following, each (unless otherwise indicated)

dated such date and in form and substance satisfactory to the

Administrator:



          (a)  A copy of the resolutions of the Board of

     Directors of each of the Company and AnnTaylor approving

     this Agreement and the other Transaction Documents to which

     it is a party to be delivered by it hereunder and the

     transactions contemplated hereby, certified by its Secretary

     or Assistant Secretary;



          (b)  Good standing certificates for the Company issued

     by the Secretaries of State of Delaware and Connecticut;

     good standing certificates for AnnTaylor issued by the

     Secretaries of State of New York and Delaware;




          (c)  A certificate of the Secretary or Assistant

     Secretary of each of the Company and AnnTaylor certifying

     the names and true signatures of the officers authorized on

     its behalf to sign this Agreement and the other Transaction

     Documents to be delivered by it hereunder (on which

     certificate the Administrator and Lender may conclusively

     rely until such time as the Administrator shall receive from

     the Company or AnnTaylor, as the case may be, a revised

     certificate meeting the requirements of this subsection

     (c));



          (d)  The Certificate of Incorporation of each of the

     Company and AnnTaylor, duly certified by the Secretary of

     State of Delaware, as of a recent date acceptable to

     Administrator, together with a copy of the by-laws of each

     of the Company and AnnTaylor, duly certified by the

     Secretary or an Assistant Secretary of the Company or

     AnnTaylor, as the case may be;



          (e)  Copies of proper assignments of, and amendments

     to, the financing statements (Form UCC-1) filed in

     connection with the transactions contemplated by the

     Original Financing Agreement, and copies of proper financing

     statements (Form UCC-1) naming the Company as the debtor and

     Lender as the secured party, filed or delivered to the

     Lender or the Administrator for filing;



          (f)  A search report updating the search report

     delivered in connection with the Original Financing

     Agreement provided in writing to the Administrator by LEXIS

     Document Service, listing all effective financing statements

     that name the Company or AnnTaylor as debtor and that are

     filed in the jurisdictions in which filings were made

     pursuant to subsection (e) above and in such other
                 -------------
     jurisdictions that Administrator shall reasonably request,

     together with copies of such financing statements (none of

     which shall cover the Receivables Pool or any interests

     therein other than those in favor of Clipper);



          (g)  Duly executed copies of Lock-Box Agreements with

     each of the Lock-Box Banks;



          (h)  Opinions of (i) Skadden, Arps, Slate, Meagher &

     Flom, special counsel to the Company, in substantially the

     form of Exhibits 5.01(h)-(i), 5.01(h)-(iii) and 5.01(h)-
             -------------------   -------------     --------
     (iv), (ii) Jocelyn F.L. Barandiaran, general counsel for the
     ----------
     Company, in substantially the form of Exhibit 5.01(h)-(ii)
                                           -------------------
     and (iii) Tyler, Cooper & Alcorn, special Connecticut

     counsel to the Company, in substantially the form of Exhibit
                                                          -------
     5.01(h)-(v);
     -----------


          (i)  Such powers of attorney as the Administrator shall

     reasonably request to enable the Administrator to collect

     all amounts due under any and all Pool Receivables;




          (j)  A pro forma Information Package, assuming a Cut-
                 ---------
     Off Date of October 27, 1995;



          (k)  The Assignment Agreement, duly executed by

     Clipper, State Street, Lender and the Administrator;



          (l)  The Liquidity Agreement, duly executed by Lender,

     the Liquidity Agent and each Liquidity Bank;



          (m)  The Spread Account Agreement, duly executed by the

     parties thereto;



          (n)  An amendment to the Purchase Agreement, duly

     executed by the Company and AnnTaylor;



          (o)  The Note, duly executed by the Company; and



          (p)  The Fee Letter, duly executed by the Company and

     AnnTaylor.




     SECTION 5.02.  Conditions Precedent to All Loans.  Each Loan
                    ---------------------------------
and the effectiveness of this Amended and Restated Receivables

Financing Agreement shall be subject to the further conditions

precedent that on the date of such Loan or effectiveness, as the

case may be, the following statements shall be true (and the

Company by accepting the amount of such Loan or executing and

delivering this Agreement, as the case may be, shall be deemed to

have certified that):



          (a)  the representations and warranties contained in

     Section 6.01 are correct on and as of such day as though
     ------------
     made on and as of such day and shall be deemed to have been

     made on such day,



          (b)  no event has occurred and is continuing, or would

     result from such Loan or effectiveness, as the case may be,

     that constitutes an Event of Default or Unmatured Event of

     Default,



          (c)  after giving effect to each proposed Loan, the

     Outstanding Principal will not exceed the Lending Limit or

     the Borrowing Base, and



          (d)  the Termination Date shall not have occurred.



====================================================================
                           ARTICLE VI

                 REPRESENTATIONS AND WARRANTIES



     SECTION 6.01.  Representations and Warranties of the
                    -------------------------------------
Company.  The Company represents and warrants as follows:
- - -------


          (a)  Organization and Good Standing.  It has been duly
               -----------------------------
     organized and is validly existing as a corporation in good

     standing under the laws of the State of Delaware, with power

     and authority to own its properties and to conduct its

     business as such properties are presently owned and such

     business is presently conducted, and had at all relevant

     times, and now has, all necessary power, authority, and

     legal right to acquire and own the Pool Receivables.



          (b)  Due Qualification.  It is duly qualified to do
               -----------------
     business as a foreign corporation in good standing, and has

     obtained all necessary licenses and approvals, in all

     jurisdictions in which the ownership or lease of property or

     the conduct of its business requires such qualification,

     licenses or approvals except where the failure to be in good

     standing or to so qualify has not had and will not have a

     Material Adverse Effect.



          (c)  Power and Authority; Due Authorization.  It (i)
               --------------------------------------
     has all necessary power, authority and legal right to (A)

     execute and deliver this Agreement, the Note and the other

     Transaction Documents to which it is a party, (B) carry out

     the terms of the Transaction Documents, and (C) borrow the

     Loans and grant the security interest in the Receivables

     Pool on the terms and conditions herein provided and (ii)

     has duly authorized by all necessary corporate action the

     execution, delivery and performance of this Agreement, the

     Note and the other Transaction Documents to which it is a

     party and the borrowing of the Loans and the granting of the

     security interest in the Receivables Pool on the terms and

     conditions herein provided.



          (d)  Valid Security Interest; Binding Obligations.
               --------------------------------------------
     This Agreement creates a valid first priority security

     interest in the Receivables Pool in favor of the Lender,

     enforceable against creditors of, and purchasers from, the

     Company; and this Agreement constitutes, and the Note and

     each other Transaction Document to be signed by it when duly

     executed and delivered will constitute, its legal, valid and

     binding obligation enforceable in accordance with its terms,

     except as enforceability may be limited by bankruptcy,

     insolvency, reorganization, or other similar laws affecting

     the enforcement of creditors' rights generally and by

     general principles of equity, regardless of whether such

     enforceability is considered in a proceeding in equity or at

     law.



          (e)  No Violation.  The consummation of the
               ------------
     transactions contemplated by this Agreement, the Note and

     the other Transaction Documents and the fulfillment of the

     terms hereof will not (i) conflict with, result in any

     breach of any of the terms and provisions of, or constitute

     (with or without notice or lapse of time or both) a default

     under, the certificate of incorporation or by-laws of the

     Company or any indenture, loan agreement, receivables

     purchase agreement, mortgage, deed of trust, or other

     agreement or instrument to which the Company is a party or

     by which it or any of its properties is bound, except where

     such conflict, breach or default has not had and will not

     have a Material Adverse Effect, (ii) result in the creation

     or imposition of any Lien upon any of the Company's

     properties pursuant to the terms of any such indenture, loan

     agreement, receivables purchase agreement, mortgage, deed of

     trust, or other agreement or instrument, other than this

     Agreement, or (iii) violate any law or any order, rule, or

     regulation applicable to the Company of any court or of any

     federal or state regulatory body, administrative agency, or

     other governmental instrumentality having jurisdiction over

     the Company or any of its properties except where such

     violation has not had and will not have a Material Adverse

     Effect.



          (f)  No Proceedings.  There are no proceedings or
               --------------
     investigations pending, or to the Company's knowledge

     threatened, before any court, regulatory body,

     administrative agency, or other tribunal or governmental

     instrumentality (i) asserting the invalidity of this

     Agreement or any other Transaction Document, (ii) seeking to

     prevent the consummation of any of the transactions

     contemplated by this Agreement or any other Transaction

     Document, or (iii) seeking any determination or ruling that

     could reasonably be expected to have a Material Adverse

     Effect.




          (g)  Bulk Sales Act.  No transaction contemplated
               --------------
     hereby requires compliance with any bulk sales act or

     similar law.



          (h)  Government Approvals.  No authorization or
               --------------------
     approval or other action by, and no notice to or filing

     with, any governmental authority or regulatory body is

     required for the due execution, delivery and performance by

     the Company of this Agreement or any other Transaction

     Document, except for the filing of the UCC statements and
               ------
     the assignments of, and amendments to, the UCC financing

     statements referred to in Article V, all of which, at the
                               ---------
     time required in Article V, shall have been duly made and
                      ---------
     shall be in full force and effect (or shall have been duly

     delivered to the Administrator).




          (i)  Financial Condition.  (x)  The balance sheet of
               -------------------
     the Company as of January 28, 1995, and the related

     statements of income and shareholders' equity of the Company

     for the fiscal year then ended certified by Deloitte &

     Touche, independent certified public accountants, copies of

     which have been furnished to the Administrator, fairly

     present the Company's financial condition, business,

     business prospects and operations as at such date and the

     results of the operations of the Company for the period

     ended on such date; and (y) since January 28, 1995, there

     has been no material adverse change in any of the Company's

     financial condition, business, or operations.




          (j)  Litigation.  No injunction, decree or other
               ----------
     decision has been issued or made by any court, governmental

     agency or instrumentality thereof that could reasonably be

     expected to have a Material Adverse Effect, and no written

     threat by any person has been made to attempt to obtain any

     such decision.




          (k)  Margin Regulations.  The use of all funds obtained
               ------------------
     by the Company under this Agreement will not conflict with

     or contravene any of Regulations G, T, U and X promulgated

     by the Board of Governors of the Federal Reserve System from

     time to time.




          (l)  Quality of Title.  The Receivables Pool is owned
               ----------------
     by the Company free and clear of any Lien (other than any

     Lien arising hereunder solely as the result of any action

     taken by Lender (or any assignee thereof) or by the

     Administrator); upon the filing of the assignments of, and

     amendments to, the UCC-1 financing statements filed with the

     Secretary of State of Connecticut in connection with the

     Original Financing Agreement, the filing of new UCC-1

     financing statements with the Secretary of State of

     Connecticut and the execution of the Spread Account

     Agreement, Lender shall have acquired and shall at all times

     thereafter continuously maintain a valid and perfected first

     priority security interest in the Receivables Pool (other

     than with respect to the Spread Account, in which case such

     security interest shall be in respect of the Eligible

     Investments (as defined in the Spread Account Agreement)

     credited thereto), free and clear of any Lien (other than

     any Lien arising hereunder solely as the result of any

     action taken by Lender (or any assignee thereof) or by the

     Administrator); and no financing statement or other

     instrument similar in effect covering the Receivables Pool

     or any portion thereof is on file in any recording office

     except such as may be filed (i) in favor of AnnTaylor in

     accordance with the Contracts, (ii) in favor of Lender or

     the Administrator in accordance with this Agreement or in

     connection with any Lien arising hereunder solely as the

     result of any action taken by Lender (or any assignee

     thereof) or by the Administrator or (iii) in favor of the

     Company pursuant to the Purchase Agreement.





          (m)  Accurate Reports.  No Information Package (if
               ----------------
     prepared by the Company or to the extent information therein

     was supplied by the Company) or other information, exhibit,

     financial statement, document, book, record or report

     furnished or to be furnished in writing by or on behalf of

     the Company to the Administrator or Lender in connection

     with this Agreement was or will be inaccurate in any

     material respect (in light of the circumstances under which

     such information was furnished and taken as a whole together

     with all other information previously furnished or then

     being furnished) as of the date it was or will be dated or

     (except as otherwise disclosed to the Administrator and

     Lender at or prior to such time) as of the date so

     furnished, or contained or will contain any material

     misstatement of fact or omitted or will omit to state a

     material fact or any fact necessary to make the statements

     contained therein not materially misleading on the date as

     of which such information is dated or certified.




          (n)  Offices.  The chief place of business and chief
               -------
     executive office of the Company is located at its address

     specified in Schedule 6.01(n), and the offices where the
                  ----------------
     Company keeps all its books, records and documents

     evidencing Pool Receivables, the related Contracts and all

     agreements related to such Pool Receivables are located at

     the addresses specified in Schedule 6.01(n) (or at such
                                ----------------
     other locations, notified to the Administrator in accordance

     with Section 7.01(f), in jurisdictions where all action
          --------------
     required by Section 8.05 has been taken and completed).
                 ------------



          (o)  Lock-Box Accounts.  The names and addresses of all
               -----------------
     the Lock-Box Banks, together with the account numbers of the

     lock-box accounts of the Company at such Lock-Box Banks, are

     specified in Schedule 6.01(o) (or have been notified to the
                  ----------------
     Administrator in accordance with Section 7.04(d)).
                                      ---------------



          (p)  Eligible Receivables.  Each Receivable included in
               --------------------
     the Net Pool Balance as an Eligible Receivable on the date

     of any calculation of the Borrowing Base shall be an

     Eligible Receivable on such date.




          (q)  Capitalization.  The authorized capital stock of
               --------------
     the Company consists of one hundred (100) shares of common

     stock, $1.00 par value, of which all are currently issued

     and outstanding.  All of such outstanding shares are validly

     issued, fully paid and nonassessable and are owned

     (beneficially and of record) by AnnTaylor.




          (r)  Trade Names.  Except as disclosed on Schedule
               -----------                          --------
     6.01(r), the Company does not use any trade name other than
     ------
     its actual corporate name.  From and after the date that

     fell five (5) years before the date hereof, the Company has

     not been known by any legal name other than its corporate

     name as of the date hereof, nor has it been the subject of

     any merger or other corporate reorganization except as

     disclosed on Schedule 6.01(r).
                           -------



          (s)  Taxes.  The Company has filed all tax returns and
               -----
     reports required by law to have been filed by it and has

     paid all taxes and governmental charges thereby shown to be

     owing, except any taxes not yet delinquent and any such

     taxes or charges which are being diligently contested in

     good faith by appropriate proceedings and for which adequate

     reserves in accordance with GAAP shall have been set aside

     on its respective books.




          (t)  Compliance with Applicable Laws.  The Company is
               -------------------------------
     in compliance in all material respects with the requirements

     of all applicable laws, rules, regulations, and orders of

     all governmental authorities (including, without limitation,

     Regulation Z, laws, rules and regulations relating to usury,

     truth in lending, fair credit billing, fair credit

     reporting, equal credit opportunity, fair debt collection

     practices and privacy and all other consumer laws, rules and

     regulations applicable to the Receivables and related

     Contracts), a breach of any of which, individually or in the

     aggregate, could reasonably be expected to have a Material

     Adverse Effect.



          (u)  Receivable Evidenced By Instruments.  None of the
               -----------------------------------
     Receivables is evidenced by an instrument (other than

     instruments received in connection with collection efforts,

     all of which shall be delivered, duly endorsed, to the

     Administrator if requested by the Administrator during the

     continuance of an Event of Default).





     SECTION 6.02.  Representations and Warranties of AnnTaylor.
                    -------------------------------------------
AnnTaylor, as Servicer, represents and warrants as follows:



          (a)  Organization and Good Standing.  It has been duly
               ------------------------------
     organized and is validly existing as a corporation in good

     standing under the laws of the State of Delaware, with power

     and authority to own its properties and to conduct its

     business as such properties are presently owned and such

     business is presently conducted.




          (b)  Due Qualification.  It is duly qualified to do
               -----------------
     business as a foreign corporation in good standing, and has

     obtained all necessary licenses and approvals, in all

     jurisdictions in which the ownership or lease of property or

     the conduct of its business requires such qualification,

     licenses or approvals except where the failure to be in good

     standing or to so qualify has not had and will not have a

     Servicer Material Adverse Effect.



          (c)  Power and Authority; Due Authorization.  It (i)
               -------------------------------------- 
     has all necessary power, authority and legal right to (A)

     execute and deliver this Agreement and the other Transaction

     Documents to which it is a party, and (B) carry out the

     terms of the Transaction Documents, in its capacity as

     Servicer, and (ii) has duly authorized by all necessary

     corporate action the execution, delivery and performance of

     this Agreement and the other Transaction Documents to which

     it is a party in its capacity as Servicer.



          (d)  Binding Obligations.  This Agreement constitutes,
               -------------------
     and each other Transaction Document to be signed by it in

     its capacity as Servicer when duly executed and delivered

     will constitute, its legal, valid and binding obligation

     enforceable in accordance with its terms, except as

     enforceability may be limited by bankruptcy, insolvency,

     reorganization, or other similar laws affecting the

     enforcement of creditors' rights generally and by general

     principles of equity, regardless of whether such

     enforceability is considered in a proceeding in equity or at

     law.



          (e)  No Violation.  The consummation of the
               ------------
     transactions contemplated by this Agreement and the other

     Transaction Documents to which AnnTaylor is a party in its

     capacity as Servicer, and the fulfillment of the terms

     hereof will not (i) conflict with, result in any breach of

     any of the terms and provisions of, or constitute (with or

     without notice or lapse of time or both) a default under,

     the certificate of incorporation or by-laws of AnnTaylor or

     any indenture, loan agreement, receivables purchase

     agreement, mortgage, deed of trust, or other agreement or

     instrument to which AnnTaylor is a party or by which it or

     any of its properties is bound, except where such conflict,

     breach or default has not had and will not have a Servicer

     Material Adverse Effect, (ii) result in the creation or

     imposition of any Lien upon any of AnnTaylor's properties

     pursuant to the terms of any such indenture, loan agreement,

     receivables purchase agreement, mortgage, deed of trust, or

     other agreement or instrument, other than this Agreement, or

     (iii) violate any law or any order, rule, or regulation

     applicable to AnnTaylor of any court or of any federal or

     state regulatory body, administrative agency, or other

     governmental instrumentality having jurisdiction over

     AnnTaylor or any of its properties except where such

     violation has not had and will not have a Servicer Material

     Adverse Effect.



          (f)  No Proceedings.  There are no proceedings or
               --------------
     investigations pending, or to AnnTaylor's knowledge

     threatened, before any court, regulatory body,

     administrative agency, or other tribunal or governmental

     instrumentality (i) asserting the invalidity of this

     Agreement or any other Transaction Document to which

     AnnTaylor is a party as Servicer, (ii) seeking to prevent

     the consummation of any of the transactions contemplated by

     this Agreement or any other Transaction Document to which

     AnnTaylor is a party as Servicer, or (iii) seeking any

     determination or ruling that could reasonably be expected to

     have a Servicer Material Adverse Effect.



          (g)  Government Approvals.  No authorization or
               --------------------
     approval or other action by, and no notice to or filing

     with, any governmental authority or regulatory body is

     required for the due execution, delivery and performance by

     AnnTaylor of this Agreement or any other Transaction

     Document to which it is a party in its capacity as Servicer.



          (h)  Financial Condition.  (x)  The consolidated
               -------------------
     balance sheets of ATSC and its consolidated Subsidiaries as

     at July 29, 1995, and the related statements of income and

     shareholders' equity of ATSC and its consolidated

     Subsidiaries for the six months then ended, certified by a

     Responsible Officer of ATSC, copies of which have been

     furnished to the Administrator, fairly present the

     consolidated financial condition, business, business

     prospects and operations of ATSC and its consolidated

     Subsidiaries as at such date and the consolidated results of

     the operations of ATSC and its consolidated Subsidiaries for

     the period ended on such date, all in accordance with GAAP

     consistently applied; and (y) since July 29, 1995 there has

     been no material adverse change in any such condition,

     business, or operations.



          (i)  Litigation.  No injunction, decree or other
               ----------
     decision has been issued or made by any court, governmental

     agency or instrumentality thereof that could reasonably be

     expected to have a Servicer Material Adverse Effect, and no

     written threat by any person has been made to attempt to

     obtain any such decision.




          (j)  Accurate Reports.  No Information Package (if
               ----------------
     prepared by AnnTaylor or any of its Affiliates, (other than

     the Company), as Servicer, or to the extent information

     therein was supplied by AnnTaylor or any of its Affiliates

     (other than the Company), as Servicer, or other information,

     exhibit, financial statement, document, book, record or

     report furnished or to be furnished in writing by or on

     behalf of AnnTaylor or any of its Affiliates (other than the

     Company), as Servicer to the Administrator or Lender in

     connection with this Agreement was or will be inaccurate in

     any material respect (in light of the circumstances under

     which such information was furnished and taken as a whole

     together with all other information previously furnished or

     then being furnished) as of the date it was or will be dated

     or (except as otherwise disclosed to the Administrator and

     Lender at or prior to such time) as of the date so

     furnished, or contained or will contain any material

     misstatement of fact or omitted or will omit to state a

     material fact or any fact necessary to make the statements

     contained therein not materially misleading.



          (k)  Offices.  The chief place of business and chief
               -------
     executive office of AnnTaylor is located at its address

     specified in Schedule 6.02(k), and the offices where
                  ---------------
     AnnTaylor keeps all its books, records and documents

     evidencing Pool Receivables, the related Contracts and all

     agreements related to such Pool Receivables are located at

     the addresses specified in Schedule 6.02(k) (or at such
                                ---------------
     other locations, notified to the Administrator in accordance

     with Section 7.01(f)).
          --------------



          (l)  Bank Accounts.  The names and addresses of all
               -------------
     banks with accounts in which Collections received at

     AnnTaylor's stores or its headquarters are deposited,

     together with the account numbers of such accounts are

     specified in Schedule 6.02(l) (or have been notified to the
                  ---------------
     Administrator in accordance with Section 7.03(d)).
                                      ---------------



          (m)  Servicing Programs.  No further license or
               ------------------
     approval is required for the Administrator's use of any

     program used by Servicer in the servicing of the Pool

     Receivables, other than those which have been obtained and

     are in full force and effect.





          (n)  Taxes.  AnnTaylor has filed all tax returns and
               -----
     reports required by law to have been filed by it and has

     paid all taxes and governmental charges thereby shown to be

     owing, except any taxes not yet delinquent and any such

     taxes or charges which are being diligently contested in

     good faith by appropriate proceedings and for which adequate

     reserves in accordance with GAAP shall have been set aside

     on its respective books.




          (o)  Compliance with Applicable Laws.  AnnTaylor, as
               -------------------------------
     Servicer, is in compliance in all material respects with the

     requirements of all applicable laws, rules, regulations, and

     orders of all governmental authorities (including, without

     limitation, Regulation Z, laws, rules and regulations

     relating to usury, truth in lending, fair credit billing,

     fair credit reporting, equal credit opportunity, fair debt

     collection practices and privacy and all other consumer

     laws, rules and regulations applicable to the Receivables

     and related Contracts), a breach of any of which,

     individually or in the aggregate, could reasonably be

     expected to have a Servicer Material Adverse Effect.




==========================================================================
                          ARTICLE VII

         GENERAL COVENANTS OF THE COMPANY AND ANNTAYLOR



     SECTION 7.01.  Affirmative Covenants.  From the date hereof
                    ---------------------
until the Final Payout Date, the Company and AnnTaylor each

covenants, as to itself, that it will unless, in each case, the

Administrator shall otherwise consent in writing:



          (a)  Compliance with Laws, Etc.  Comply in all material
               -------------------------
     respects with all applicable laws, rules, regulations and

     orders with respect to the Pool Receivables and related

     Contracts except where such noncompliance has not had and

     will not have a Material Adverse Effect, in the case of this

     covenant by the Company, or Servicer Material Adverse

     Effect, in the case of this covenant by AnnTaylor.



          (b)  Preservation of Corporate Existence.  Preserve and
               -----------------------------------
     maintain its corporate existence, rights, franchises and

     privileges in the jurisdiction of its incorporation, and

     qualify and remain qualified in good standing as a foreign

     corporation in each jurisdiction where the failure to

     preserve and maintain such existence, rights, franchises,

     privileges and qualification would have a Material Adverse

     Effect, in the case of this covenant by the Company, or

     Servicer Material Adverse Effect, in the case of this

     covenant by AnnTaylor.




          (c)  Audits.  (i) At any time and from time to time
               ------
     during regular business hours, upon reasonable notice and in

     a manner designed not to unreasonably disrupt the normal

     business operations of AnnTaylor or the Company, permit the

     Administrator or any of its agents or representatives, (A)

     to examine and make copies of and abstracts from all books,

     records and documents (including, without limitation,

     computer tapes and disks) in its possession or under its

     control relating to the Receivables Pool, including, without

     limitation, the related Contracts and other agreements, and

     (B) to visit its offices and properties for the purpose of

     examining such materials described in clause (i)(A) next
                                           ------------
     above, and to discuss matters relating to the Receivables

     Pool or its performance hereunder with any of its officers

     or employees having knowledge of such matters; and (ii)

     without limiting the provisions of clause (i) next above,
                                        ----------
     from time to time on request of Administrator, permit

     certified public accountants or other auditors acceptable to

     the Administrator to conduct, at AnnTaylor's or the

     Company's expense, as the case may be, a review of its books

     and records; provided, however, that, unless an Event of

     Default has occurred and is continuing, AnnTaylor and the

     Company shall only be obligated to pay for (i) the out-of-

     pocket expenses of the internal auditors of the

     Administrator incurred with respect to such reviews done not

     more frequently than three times per year (and such expenses

     shall be subject to Section 14.05(a)) and (ii) in addition
                         ----------------
     to the amounts set forth in clause (i), the allocated cost
                                 ---------
     of the internal auditors of the Administrator with respect

     to such reviews done not more frequently than once a year.



          (d)  Keeping of Records and Books of Account.  Maintain
               ---------------------------------------
     and implement administrative and operating procedures

     (including, without limitation, an ability to recreate

     records evidencing Pool Receivables in the event of the

     destruction of the originals thereof), and keep and main

     tain, all documents, books, records and other information

     reasonably necessary or advisable for the collection of all

     Pool Receivables (including, without limitation, records

     adequate to permit the daily identification of each new Pool

     Receivable and all Collections of and adjustments to each

     existing Pool Receivable).




          (e)  Performance and Compliance with Receivables and
               -----------------------------------------------
     Contracts.  At its expense timely and fully perform and
     ---------
     comply with all material provisions, covenants and other

     promises required to be observed by it under the Contracts

     related to the Pool Receivables and all other agreements

     related to such Pool Receivables.



          (f)  Location of Records.  Keep its chief place of
               -------------------
     business and chief executive office, and the offices where

     it keeps its records concerning the Pool Receivables, all

     related Contracts and all other agreements related to such

     Pool Receivables (and all original documents relating

     thereto), at its address(es) referred to in Section 6.01(n)
                                                 ---------------
     or 6.02(k), as the case may be, or, upon 30 days' prior
        -------
     written notice to the Administrator, at such other locations

     in jurisdictions where all action required by Section 8.05
                                                   ------------
     shall have been taken and completed.




          (g)  Credit and Collection Policies.  Comply in all
               ------------------------------
     material respects with the Credit and Collection Policy in

     regard to each Pool Receivable and the related Contract.




          (h)  Collections.  Instruct all Obligors to cause all
               -----------
     Collections of Pool Receivables to be deposited directly

     with a Lock-Box Bank.



     SECTION 7.02  Separate Corporate Existence.  The Company
                   ----------------------------
hereby acknowledges that Lender, the Liquidity Banks and the

Administrator, are entering into the transactions contemplated by

this Agreement and the other Transaction Documents in reliance

upon the Company's identity as a legal entity separate from

AnnTaylor.  Therefore, from and after the date hereof, the

Company shall take all steps specifically required by this

Agreement or by the Lender or Administrator to continue the

Company's identity as a separate legal entity and to make it

apparent to third Persons that the Company is an entity with

assets and liabilities distinct from those of Servicer, AnnTaylor

and any other Person, and is not a division of Servicer,

AnnTaylor or any other Person.  Without limiting the generality

of the foregoing and in addition to and consistent with the other

covenants set forth herein, the Company shall take such actions

as shall be required in order that:



          (a)  The Company will be a limited purpose corporation

     whose primary activities are restricted in its certificate

     of incorporation to purchasing or otherwise acquiring from

     AnnTaylor, owning, holding, granting security interests, or

     selling interests, in Receivables, Contracts, Related

     Security and Collections from AnnTaylor, entering into

     agreements for the servicing and financing of the

     Receivables Pool, entering into interest rate agreements,

     spread account agreements and similar documents and

     conducting such other activities as it deems necessary or

     appropriate to carry out its primary activities;



          (b)  Not less than one member of the Company's Board of

     Directors (the "Independent Director") shall be an
                     --------------------
     individual who is not a direct, indirect or beneficial

     stockholder, officer, director, employee, affiliate,

     associate, or supplier of the Company or any of its

     Affiliates.  The certificate of incorporation of the Company

     shall provide that (i) the Company's Board of Directors

     shall not approve, or take any other action to cause the

     filing of, a voluntary bankruptcy petition with respect to

     the Company unless the Independent Director shall approve

     the taking of such action in writing prior to the taking of

     such action and (ii) such provision cannot be amended

     without the prior written consent of the Independent

     Director;



          (c)  The Independent Director shall not at any time

     serve as a trustee in bankruptcy for the Company, AnnTaylor

     or any Affiliate thereof;



          (d)  Any employee, consultant or agent of the Company

     will be compensated from the Company's funds for services

     provided to the Company.  The Company will engage no agents

     other than its attorneys, auditors and other professionals,

     and a servicer for the Receivables Pool, which servicer will

     be fully compensated for its services to the Company by

     payment of the Servicer's Fee;



          (e)  The Company will contract with Servicer to perform

     for the Company all operations required on a daily basis to

     service the Receivables Pool.  The Company will pay Servicer

     the Servicer's Fee pursuant hereto.  The Company will not

     incur any material indirect or overhead expenses for items

     shared between the Company and AnnTaylor (or any other

     Affiliate thereof) which are not reflected in the Servicer's

     Fee.  To the extent, if any, that the Company and AnnTaylor

     (or any other Affiliate thereof) share items of expenses not

     reflected in the Servicer's Fee, such as legal, auditing and

     other professional services, such expenses will be allocated

     to the extent practical on the basis of actual use or the

     value of services rendered, and otherwise on a basis

     reasonably related to the actual use or the value of

     services rendered, it being understood that AnnTaylor shall

     pay all expenses relating to the preparation, negotiation,

     execution and delivery of the Transaction Documents,

     including, without limitation, legal, agency and other fees;



          (f)  The Company's operating expenses will not be paid

     by AnnTaylor or any other Affiliate thereof;




          (g)  The Company will have its own separate post office

     box and stationery;



          (h)  The Company's books and records will be maintained

     separately from those of AnnTaylor and any other Affiliate

     thereof;



          (i)  All financial statements of AnnTaylor or any

     Affiliate thereof that are consolidated to include the

     Company will contain detailed notes clearly stating that (A)

     all of the Company's assets are owned by the Company, and

     (B) the Company is a separate corporate entity with

     creditors who have received security interests in the

     Company's assets;



          (j)  The Company's assets will be maintained in a

     manner that facilitates their identification and segregation

     from those of AnnTaylor or any Affiliate thereof;




          (k)  The Company will strictly observe corporate

     formalities in its dealings with AnnTaylor or any Affiliate

     thereof, and funds or other assets of the Company will not

     be commingled with those of AnnTaylor or any Affiliate

     thereof.  The Company shall not maintain joint bank accounts

     or other depository accounts to which AnnTaylor or any

     Affiliate thereof (other than AnnTaylor in its capacity as

     Servicer) has independent access; and



          (l)  The Company will maintain arm's-length

     relationships with AnnTaylor (and any Affiliate thereof).

     Any Person that renders or otherwise furnishes services to

     the Company will be compensated by the Company at market

     rates for such services it renders or otherwise furnishes to

     the Company.  Except as contemplated in the Transaction

     Documents neither the Company nor AnnTaylor will be or will

     hold itself out to be responsible for the debts of the other

     or the decisions or actions respecting the daily business

     and affairs of the other.





     SECTION 7.03.  Reporting Requirements.  From the date hereof
                    ----------------------
until the Final Payout Date, the Company and AnnTaylor each

covenants as to itself that it will, unless the Administrator

shall otherwise consent in writing, furnish to the Administrator

the items set forth in paragraphs (a), (b), (g), (h), (i), (j),
                       --------------  ---  ---  ---  ---  ---
(k) and (m) in the case of the Company and the items set forth in
- - ---     ---
paragraphs (c), (d), (e), (f), (g), (h), (i), (k), (l) and (m) in
- - ---------- ---  ---  ---  ---  ---  ---  ---  ---  ---     ---
the case of AnnTaylor:



          (a)  Monthly Financial Statements - the Company.  As
               ------------------------------------------
     soon as available and in any event within 45 days after the

     end of each month copies of the financial statements of the

     Company prepared in conformity with GAAP (but subject to

     year end audit adjustments), duly certified by a Responsible

     Officer of the Company;



          (b)  Annual Financial Statements - the Company.  As
               -----------------------------------------
     soon as available and in any event within 90 days after the

     end of each fiscal year of the Company, copies of the

     financial statements of the Company prepared in conformity

     with GAAP, including a footnote containing the aggregate

     Unpaid Balance of the Pool Receivables, the Unpaid Balance

     of the Delinquent Receivables and of the Defaulted

     Receivables, duly certified by independent certified public

     accountants of recognized standing selected by the Company;




          (c)  Quarterly Financial Statements - ATSC.  As soon as
               -------------------------------------
     available and in any event within 45 days after the end of

     each fiscal quarter of ATSC, copies of the financial

     statements of ATSC and its Subsidiaries prepared on a

     consolidated basis in conformity with GAAP, duly certified

     by a Responsible Officer of ATSC, together with a

     certificate from such officer containing a computation of,

     and showing compliance with, the financial restrictions

     contained in Sections 7.05(d) and (e);
                  ----------------     ---


          (d)  Annual Financial Statements - ATSC.  As soon as
               ----------------------------------
     available and in any event within 90 days after the end of

     each fiscal year of ATSC, copies of the financial statements

     of ATSC and its Subsidiaries prepared on a consolidated

     basis in conformity with GAAP, duly certified by independent

     certified public accountants of recognized standing selected

     by ATSC, together with a certificate from such accountants

     containing a computation of, and showing compliance with,

     the financial restrictions contained in Sections 7.05(d) and
                                             ----------------
     (e);
     ---


          (e)  Financial Statements - AnnTaylor.  As soon as
               --------------------------------
     practicable after requested by the Administrator, copies of

     the financial statements of AnnTaylor and its Subsidiaries

     prepared on a consolidated basis in conformity with GAAP,

     duly certified by a Responsible Officer of AnnTaylor;




          (f)  Reports to Holders and Exchanges.  In addition to
               --------------------------------
     the reports required by subsections (a), (b), (c), (d) and
                             ---------------  ---  ---  ---
     (e) next above, promptly upon the Administrator's request,
     ---
     copies of any reports which ATSC sends to any of its

     securityholders, and any reports or registration statements

     that ATSC files with the Securities and Exchange Commission

     or any national securities exchange other than registration

     statements relating to employee benefit plans and to

     registrations of securities for selling securities;



          (g)  ERISA.  Promptly after the filing or receiving
               -----
     thereof, copies of all reports and notices with respect to

     any Reportable Event defined in Article IV of ERISA as to

     which the 30-day notice requirement has not been waived by

     the Pension Benefit Guaranty Corporation which ATSC, the

     Company or AnnTaylor, as the case may be, files under ERISA

     with the Internal Revenue Service, the Pension Benefit

     Guaranty Corporation or the U.S. Department of Labor or

     which the Company or AnnTaylor, as the case may be, receives

     from the Pension Benefit Guaranty Corporation;



          (h)  Events of Default.  As soon as possible and in any
               -----------------
     event within five days after a Responsible Officer of the

     Company or AnnTaylor, as the case may be, has knowledge of

     the occurrence of each Event of Default and each Unmatured

     Event of Default, a written statement of a Responsible

     Officer of the Company or AnnTaylor, as the case may be,

     setting forth details of such event and the action that the

     Company proposes to take with respect thereto;




          (i)  Litigation.  As soon as possible and in any event
               ----------
     within five Business Days of the Company's or AnnTaylor's,

     as the case may be, knowledge thereof, notice of (i) any

     litigation, investigation or proceeding which may exist at

     any time could reasonably be expected to have a Material

     Adverse Effect and (ii) any material adverse development in

     previously disclosed litigation;



          (j)  Management Report.  As soon as available, a copy
               -----------------
     of the annual management report of ATSC prepared in

     connection with the annual audit referred to in Section
                                                     -------
     7.03(d).
     ------


          (k)  Change in Credit and Collection Policy.  Prior to
               --------------------------------------
     its effective date, notice of any change in the Credit and

     Collection Policy;



          (l)  Bank Accounts.  On or prior to each January 27th
               ------------
     and, during the continuance of an Event of Default, as often

     as requested by the Administrator, an updated and corrected

     Schedule 6.02(l); and
     ---------------


          (m)  Other.  Promptly, from time to time, such other
               -----
     information, documents, records or reports respecting the

     Pool Receivables or the condition or operations, financial

     or otherwise, of the Company or AnnTaylor, as the case may

     be, as the Administrator may from time to time reasonably

     request in order to protect the interests of the

     Administrator or Lender under or as contemplated by this

     Agreement.




     SECTION 7.04.  Negative Covenants of the Company.  From the
                    ---------------------------------
date hereof until the Final Payout Date, the Company will not

without the prior written consent of the Administrator:




          (a)  Sales, Liens, Etc.  Except as otherwise provided
               -----------------
     herein or in the Purchase Agreement, sell, assign (by

     operation of law or otherwise) or otherwise dispose of, or

     create or suffer to exist any Lien upon or with respect to,

     the Receivables Pool, or any interest therein, or any lock-

     box account to which any Collections of any Pool Receivable

     are sent, or any right to receive income or proceeds from or

     in respect of any of the foregoing.



          (b)  Extension or Amendment of Receivables.  Except in
               -------------------------------------
     accordance with the Credit and Collection Policy as

     permitted in Section 8.02, extend, amend or otherwise modify
                  ------------
     the terms of any Pool Receivable, or amend, modify or waive

     any term or condition of any Contract related thereto.




          (c)  Change in Business or Credit and Collection
               -------------------------------------------
     Policy.  Make any change in the character of its business or
     ------
     in the Credit and Collection Policy, which change would, in

     either case, adversely affect the collectability of a

     significant portion of the Pool Receivables or otherwise

     adversely affect the first priority, perfected security

     interest or remedies of Lender under this Agreement or any

     other Transaction Document or, without limiting the

     generality of the foregoing, change the method of

     calculating aging, which method is described in the Credit

     and Collection Policy.



          (d)  Change in Payment Instructions to Obligors.  Add
               ------------------------------------------
     or terminate any bank as a Lock-Box Bank from those listed

     in Schedule 6.01(o) or make any change in its instructions
        ----------------
     to Obligors regarding payments to be made to the Company or

     Servicer or payments to be made to any Lock-Box Bank, unless

     the Administrator shall have received notice of such

     addition, termination or change and duly executed copies of

     Lock-Box Agreements with each new Lock-Box Bank.




          (e)  Mergers, Acquisitions, Sales, etc.  Be a party to
               ---------------------------------
     any merger or consolidation, or purchase or otherwise

     acquire all or substantially all of the assets or any stock

     of any class of, or any partnership or joint venture

     interest in, any other Person, or sell, transfer, convey or

     lease all or any substantial part of its assets (other than

     pursuant hereto and the Purchase Agreement), or sell or

     assign with or without recourse any Receivables or any

     interest therein (other than pursuant hereto or the Purchase

     Agreement).



          (f)  Restricted Payments.  Purchase or redeem any
               -------------------
     shares of the capital stock of the Company, declare or pay

     any dividends thereon (other than stock dividends), make any

     distribution to stockholders or set aside any funds for any

     such purpose, or make any payment in cash with respect to

     the Company Note (as defined in the Purchase Agreement)

     issued pursuant to the Purchase Agreement, unless after

     giving effect thereto, the Company's Net Worth is at least

     $850,000.



          (g)  Deposits to Special Accounts.  Deposit or
               ----------------------------
     otherwise credit, or cause or permit to be so deposited or

     credited, to any Lock-Box Account cash or cash proceeds

     other than Collections of Pool Receivables.




          (h)  Incurrence of Indebtedness.  Incur or permit to
               --------------------------
     exist any indebtedness or liability on account of deposits

     or advances or for borrowed money or for the deferred

     purchase price of any property or services, except (i)

     indebtedness not exceeding in the aggregate $4,995 at any

     one time outstanding, (ii) the Company's obligations

     hereunder or under the other Transaction Documents and (iii)

     the Company's obligations under a reimbursement agreement

     related to the Customer Letter of Credit, provided that such
                                               --------
     obligations are subordinate to the Company's obligations

     hereunder and under the Note and the parties thereto have

     agreed to non-petition language with respect to the Company

     reasonably satisfactory to the Administrator.



          (i)  Purchase Agreement.  Amend or waive any provision
               ------------------
     of the Purchase Agreement, or terminate the Purchase

     Agreement, other than pursuant to the amendment dated the

     date hereof.



          (j)  Certificate of Incorporation.  Amend, repeal or
               ----------------------------
     waive Articles III, VII, X, XI, XII or XIV of its

     certificate of incorporation, other than the amendment

     thereto on or about the date hereof made in connection with

     the amendment and restatement of this Agreement.




     SECTION 7.05  Negative Covenants of AnnTaylor.  From the
                   -------------------------------
date hereof until the Final Payout Date, AnnTaylor will not,

without the prior written consent of the Administrator:



          (a)  Conduct of Business.  Engage in any business other
               -------------------
     than the business engaged in by AnnTaylor on the date hereof

     and any business activities substantially similar or related

     thereto.



          (b)  Mergers, Acquisitions, etc.  Be a party to any
               --------------------------
     merger, consolidation, or purchase or otherwise acquire all

     or substantially all of the assets or any stock of any class

     of, or any partnership or joint venture interest in, any

     other person, or, except in the ordinary course of its

     business, sell, transfer, convey or lease all or any

     substantial part of its assets, or sell or assign with or

     without recourse any Receivables or any interest therein

     other than:



                    (i)       pursuant to the Purchase Agreement;


                    (ii)      licenses of trademarks to the

          extent necessary to maintain or protect such trademarks

          in jurisdictions outside the United States of America;



                    (iii)     any sale or disposition of

          AnnTaylor's interest in the CAT Joint Venture pursuant

          to the CAT Joint Venture Agreement;



                    (iv)      any purchase or acquisition of any

          assets among AnnTaylor and its Restricted Subsidiaries;

          it being understood that AnnTaylor shall be permitted

          to incorporate new Restricted Subsidiaries;



                    (v)       any purchase or acquisition of any

          interest in joint ventures (in the form of

          corporations, partnerships or otherwise) in a maximum

          amount not exceeding $10,000,000 at any one time

          outstanding;



                    (vi)      any purchase or acquisition of any

          assets or capital stock in Unrestricted Subsidiaries in

          an amount not to exceed $1,000,000 at any one time

          outstanding;



                    (vii)     any purchase or acquisition of any

          assets or capital stock in the CAT Joint Venture

          pursuant to the CAT Joint Venture Agreement in an

          amount not to exceed 15% of Net Worth; and




                    (viii)    any merger or consolidation of any

          Subsidiary (other than the Company) into or with

          AnnTaylor, so long as AnnTaylor is the surviving

          corporation.



          (c)  Restricted Payments.  Violate the provisions of
               -------------------
     Section 8.05 of the AnnTaylor Credit Agreement as in effect
     ------------
     from time to time or, if the AnnTaylor Credit Agreement is

     terminated or cancelled or it expires, as in effect

     immediately prior to such termination, cancellation or

     expiration (and such provisions, and the definitions related

     thereto, are herein incorporated by reference as if fully

     set forth herein).



          (d)  Net Worth.  Permit Net Worth as determined at the
               ---------
     end of any fiscal quarter (beginning with the fiscal quarter

     ending on or about January 28, 1995) to be less than the Net

     Worth on or about October 30, 1994 plus (a) 50% of Net

     Income after October 30, 1994 (without deducting from such

     cumulative amount the amount of any net loss incurred in any

     fiscal year except extraordinary losses associated with the

     redemption or repurchase of indebtedness) plus (b) 100% of

     the net proceeds of any equity issue or conversion of debt

     to equity subsequent to October 30, 1994 minus (c) any
                                              -----
     expenses related to the payments for ATSC's share of

     expenses incurred in connection with any public offering of

     common stock minus (d) payments by ATSC or AnnTaylor to

     acquire shares of common stock from employees of ATSC,

     AnnTaylor or any Restricted Subsidiary in an aggregate

     amount not exceeding $100,000 in any fiscal year.



          (e)  Fixed Charge Coverage Ratio.  Permit the Fixed
               ---------------------------
     Charge Coverage Ratio, as determined at (i) the end of the

     fiscal quarter ended in October of 1995 for such fiscal

     quarter to be less than 0.45 to 1.00 and (ii) the end of any

     fiscal quarter for the preceding four fiscal quarters (or,

     if less, the number of full fiscal quarters elapsed since

     October 28, 1995) to be less than the ratio set forth

     opposite the month in which such fiscal quarter ends:




               Quarter Ended                 Minimum Ratio
               -------------                 -------------
               January 1996                  0.75 to 1.00
               April 1996                    1.00 to 1.00
               July 1996                     1.10 to 1.00
               October 1996                  1.15 to 1.00
               January 1997 and thereafter   1.25 to 1.00




          (f)  Purchase Agreement.  Amend or waive any provision
               ------------------
     of the Purchase Agreement, or terminate the Purchase

     Agreement, except for the amendment to the Purchase

     Agreement dated the date hereof.


====================================================================

                          ARTICLE VIII

                 ADMINISTRATION AND COLLECTION




     SECTION 8.01.  Designation of Servicer.
                    -----------------------

     (a)  AnnTaylor as Initial Servicer.  The servicing,
          -----------------------------
administering and collection of the Pool Receivables shall be

conducted by the Person designated as Servicer hereunder

("Servicer") from time to time in accordance with this Section
                                                       -------
8.01.  Until the Administrator gives to AnnTaylor a Successor
- - ----
Notice (as defined in Section 8.01(b)), AnnTaylor is hereby
                      ---------------
designated as, and hereby agrees to perform the duties and

obligations of, Servicer pursuant to the terms hereof.



     (b)  Successor Notice; Servicer Transfer Events.  Upon
          -----------------------------------------
AnnTaylor's receipt of a notice from the Administrator of the

Administrator's designation of a new Servicer (a "Successor
                                                  ---------
Notice"), AnnTaylor agrees that it will terminate its activities
- - ------
as Servicer hereunder in a manner that the Administrator believes

will facilitate the transition of the performance of such

activities to the new Servicer, and the Administrator (or its

designee) shall assume each and all of AnnTaylor's obligations to

service and administer such Receivables, on the terms and subject

to the conditions herein set forth, and AnnTaylor shall use its

best efforts to assist the Administrator (or its designee) in

assuming such obligations, including, without limitation, by

allowing the Administrator (or its designee) access to all

computer software and programs used by AnnTaylor to service the

Pool Receivables.  The Administrator agrees not to give AnnTaylor

a Successor Notice until after the occurrence and only during the

continuance of any Event of Default (any such Event of Default

being herein called a "Servicer Transfer Event"), in which case
                       -----------------------
such Successor Notice may be given at any time in the

Administrator's discretion.  If AnnTaylor disputes the occurrence

of a Servicer Transfer Event, AnnTaylor may take appropriate

action to resolve such dispute provided that AnnTaylor must
                               --------
terminate its activities hereunder as Servicer and allow the

newly designated Servicer to perform such activities on the date

provided by the Administrator as described above, notwithstanding

the commencement or continuation of any proceeding to resolve the

aforementioned dispute.




     (c)  Subcontracts.  Servicer may, with the prior consent of
          ------------
the Administrator, subcontract with any other Person for

servicing, administering or collecting the Pool Receivables,

provided that Servicer shall remain liable for the performance of

the duties and obligations of Servicer pursuant to the terms

hereof.



     SECTION 8.02.  Duties of Servicer.
                    ------------------

     (a)  Appointment; Duties in General.  Each of the Company,
          ------------------------------
Lender and the Administrator hereby appoints as its agent

Servicer, as from time to time designated pursuant to Section

8.01, to enforce its rights and interests in and under the Pool

Receivables, the Related Security and the related Contracts.

Servicer shall take or cause to be taken all such actions as may

be necessary or advisable to collect each Pool Receivable from

time to time, all in accordance with applicable laws, rules and

regulations, with reasonable care and diligence, and in

accordance with the Credit and Collection Policy.




     (b)  Allocation of Collections; Segregation.  Servicer shall
          --------------------------------------
set aside for the account of the Lender the Collections of Pool

Receivables as set forth in Section 3.01, but shall not be
                            ------------
required (unless otherwise requested by the Administrator after

the occurrence and during the continuance of an Event of Default)

to segregate the funds constituting such portions of such

Collections prior to the remittance thereof in accordance with

such Section.  If instructed by the Administrator after the

occurrence and during the continuance of an Event of Default,

Servicer shall segregate and deposit with a bank designated by

the Administrator, the Collections of Pool Receivables, on the

second Business Day following receipt by Servicer of such

Collections in immediately available funds.  Such Collections

shall be applied in accordance with Section 3.01.
                                    ------------



     (c)  Modification of Receivables.  So long as AnnTaylor is
          ---------------------------
the Servicer, Servicer may, (A) in accordance with the Credit and

Collection Policy, (i) extend the maturity of, or defer interest

payments or finance charges with respect to, any Pool Receivable

as Servicer may determine to be appropriate to maximize

Collections thereof, and (ii) adjust the Unpaid Balance of any

Receivable to reflect the reductions or cancellations described

in the first sentence of Section 3.02(a) or (B) as a result of a
                         --------------     ---
natural disaster, extend the maturity or defer interest payments

or finance charges with respect to any Pool Receivable of an

Obligor that is located in the area affected by such natural

disaster as Servicer may determine; provided that the aggregate
                                    --------
Unpaid Balance of such extended or deferred Pool Receivables does

not exceed 3% of Outstanding Principal.




     (d)  Documents and Records.  The Company shall deliver to
          ---------------------
Servicer, and Servicer shall hold for the sole benefit of the

Company and Lender in accordance with their respective interests,

all documents, instruments and records (including, without

limitation, computer tapes or disks) that evidence or relate to

Pool Receivables.




     (e)  Certain Duties to the Company.  Servicer, if other than
          -----------------------------
AnnTaylor, shall, as soon as practicable upon demand, deliver to

the Company copies of all documents, instruments and records in

its possession that evidence or relate to Pool Receivables.




     (f)  Termination.  Servicer's authorization under this
          -----------
Agreement shall terminate upon the Final Payout Date.




     (g)  Power of Attorney.  The Company hereby grants to
          -----------------
Servicer an irrevocable power of attorney, with full power of

substitution, coupled with an interest, to take in the name of

the Company all steps which are necessary or advisable to

endorse, negotiate or otherwise realize on any writing or other

right of any kind held or transmitted by the Company or

transmitted or received by Lender (whether or not from the

Company) in connection w