Christmas Tree Shops is a chain of retail stores that offers home d cor, gifts, house ware, food items, paper goods and seasonal products. It specializes in branded merchandise and operates more than 40 stores that are up to 58,000 square feet in size. The chain has own state-of-the-art distribution centers and also provides gift cards. It was founded in 1970 and operates stores throughout the states of Connecticut, Delaware, Maine, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island and Vermont. Christmas Tree Shops is owned by Bed Bath & Beyond, a leading company of domestic and home furnishing products. The company maintains a location in Middletown, R.I.