<SEC-DOCUMENT>0001193125-12-383299.txt : 20121220
<SEC-HEADER>0001193125-12-383299.hdr.sgml : 20121220
<ACCEPTANCE-DATETIME>20120906175823
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ACCESSION NUMBER:		0001193125-12-383299
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20120906

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TJX COMPANIES INC /DE/
		CENTRAL INDEX KEY:			0000109198
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-FAMILY CLOTHING STORES [5651]
		IRS NUMBER:				042207613
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		770 COCHITUATE RD
		CITY:			FRAMINGHAM
		STATE:			MA
		ZIP:			01701
		BUSINESS PHONE:		508-390-2662

	MAIL ADDRESS:	
		STREET 1:		770 COCHITUATE ROAD
		CITY:			FRAMINGHAM
		STATE:			MA
		ZIP:			01701

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZAYRE CORP
		DATE OF NAME CHANGE:	19890625
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<TYPE>CORRESP
<SEQUENCE>1
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 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT STYLE="font-family:Times New Roman" SIZE="2">September&nbsp;6, 2012 </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><U>VIA EDGAR </U></B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Division of
Corporation Finance </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">100 F Street, N.E. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Washington, D.C. 20549 </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Attn: Tia Jenkins </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Re:</I></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>The TJX Companies, Inc. </I></FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><I>Form 10-K for the Fiscal Year Ended January&nbsp;28, 2012 </I></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Filed March&nbsp;27, 2012 </I></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><I>File No.&nbsp;001-04908 </I></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Dear Ms.&nbsp;Jenkins: </FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The TJX Companies, Inc. (&#147;<U>TJX</U>&#148;) confirms that it received the comment letter from the Staff of the Securities and
Exchange Commission (the &#147;<U>SEC</U>&#148;), dated August&nbsp;30, 2012, regarding the above-referenced Form 10-K. The comment letter requests that TJX respond within ten business days or advise the Staff when TJX will respond. TJX is working
with management and internal and external legal counsel to address the points in the comment letter but requires additional time to complete its responses. Based on a conversation between our external legal counsel and Joanna Lam, a member of the
Staff of the SEC, TJX hereby advises the Staff it will respond to the comment letter on or before September&nbsp;28, 2012. TJX appreciates the Staff&#146;s willingness to allow for the additional time. </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">If you have any questions regarding this letter, please do not hesitate to contact Mary Weber of Ropes&nbsp;&amp; Gray LLP at
(617)&nbsp;951-7391. </FONT></P> <P STYLE="font-size:18px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Very truly yours,</FONT></TD></TR>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/s/ Ann McCauley</FONT></TD></TR>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Ann McCauley, Esq.</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Executive Vice President, General Counsel</FONT></P></TD></TR>
</TABLE></DIV> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
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