Heaven for avid correspondents and gift-givers, Kate's rustles with fabulous wrapping papers, ribbons, blank books, writing implements of all kinds, and more. Subway: R, W to Prince St. Other locations: 8 W. 13th St., between 5th and 6th Aves., Greenwich Village, PHONE: 212/633-0570; Subway: F, V to 14th St. 1282 3rd Ave., between E. 73rd and E. 74th Sts., Upper East Side, PHONE: 212/396-3670; Subway: 6 to 77th St. 140 W. 57th St., between 6th and 7th Ave., Midtown West, PHONE: 212/459-0700; Subway: F to 57th St.