SoHo residents have mixed feelings about a new store, whose sister Manhattan outlet is at Broadway and 22d Street.

He said the Manhattan outlets had the highest revenues in the country.

A spokeswoman for the company, MaryBeth Clayton, declined to comment on the Manhattan outlet because the closing had occurred under previous management.

Its first Manhattan outlet is at the South Street Seaport.

The 12-store chain opened its first Manhattan outlet on Monday at 1311 Second Avenue (69th Street).

And it plans another 20 Manhattan outlets by the end of 1996.

To complete the look, old-fashioned accessories for the bathroom are available from several Manhattan outlets.

Macy's has announced a $100 million face lift to its flagship store, and Kmart opened its first Manhattan outlet.

The Manhattan outlets, he said, will be in areas "with a heavy night population like the Upper West Side and the Upper East Side."

The film's Manhattan outlet is the Loews State Theater in Times Square.