Jan 15 (Reuters) - Carter's Inc (CRI.N) reported a 53 percent jump in third-quarter profit that beat market estimates, and said it is well set to grow sales and earnings in 2010.

Carter's Kids' Wear (www.carters.com)

The children's clothing retailer, which delayed reporting third-quarter results and said would restate some prior quarters, sees fourth-quarter earnings to match market expectations of 56 cents a share.

Carter's, which has now completed the restatements, said it earned $49.4 million, or 84 cents a share, for the third quarter ended Oct. 3, 2009, compared with $32.4 million, or 55 cents a share a year ago.

Sales rose 11 percent to $481.5 million, led by a 13 percent rise in its namesake division, Carter's said.

Analysts on average were looking at earnings of 66 cents, on revenue of $451.10 million, according to Thomson Reuters I/B/E/S.

Shares of the Atlanta-based company closed at $26.85 Thursday 14 January on the New York Stock Exchange. (Reporting by Nivedita Bhattacharjee in Bangalore; Editing by Gopakumar Warrier)