Re: LaSalle Bank National Association, Agent

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                                                                    EXHIBIT 10.1

LASALLE BANK NATIONAL ASSOCIATION                MEMBER ABN AMRO GROUP

c/o LaSalle Retail Finance

25 Braintree Hill Office Park, Suite 25

Braintree, MA 02184

(781) 353-6100

(781) 353-6101

                               September 14, 2005

Via Telecopier

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Whitehall Jewellers, Inc.

155 North Wacker Drive, Suite 500

Chicago, Illinois 60606

Re:      LaSalle Bank National Association, Agent

Dear Sir/Madam:

         Reference is made to that certain Second Amended and Restated Revolving

Credit and Gold Consignment Agreement dated as of July 29, 2003, as amended and

currently in effect (the "LOAN AGREEMENT"), entered into by and among (i)

LaSalle Bank National Association, as administrative agent ("ADMINISTRATIVE

AGENT") and collateral agent, (ii) ABN AMRO Bank N.V., as syndication agent,

(iii) JPMorgan Chase Bank, National Association, as documentation agent, (iv)

Back Bay Capital Funding, LLC, as an Accommodation Bank, (v) the Banks, and (vi)

Whitehall Jewellers, Inc. (the "BORROWER"). (Capitalized terms used in this

notice and not otherwise defined shall have the meanings as defined in the Loan

Agreement).