<SEC-DOCUMENT>0001193125-14-245271.txt : 20140819
<SEC-HEADER>0001193125-14-245271.hdr.sgml : 20140819
<ACCEPTANCE-DATETIME>20140623153303
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-245271
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140623

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P>&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g748571g46a05.gif" ALT="LOGO">
 </P> <P STYLE="margin-top:36pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">June&nbsp;23, 2014 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attn: Tia L. Jenkins </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>Re:</I></TD>
<TD ALIGN="left" VALIGN="top"><I>The TJX Companies, Inc. </I></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>Form 10-K for the Fiscal Year Ended
February&nbsp;1, 2014 </I></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>Filed April&nbsp;1, 2014 </I></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>File No.&nbsp;001-04908 </I></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Jenkins: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The comment letter
received by The TJX Companies, Inc. (&#147;<U>TJX</U>&#148;) from the Staff of the Securities and Exchange Commission (the &#147;<U>SEC</U>&#148;), dated June&nbsp;19, 2014, regarding the above-referenced Form 10-K, requests that TJX respond within
ten business days or advise the Staff when TJX will respond. TJX is working to address the points in the comment letter but requires additional time to complete its responses. Based on a conversation with Brian McAllister, a member of the Staff of
the SEC, TJX will respond to the comment letter on or before July&nbsp;18, 2014. We appreciate the Staff&#146;s willingness to allow for the additional time. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions regarding this letter, please do not hesitate to contact me at (617)&nbsp;951-7309. </P>
<P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="100%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Joel F. Freedman</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">Joel F. Freedman</TD></TR>
</TABLE></DIV>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g748571g46a05.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g748571g46a05.gif
M1TE&.#=A5@!H`.<``/___^_O[Y2<G%IC:TI24E):8WN$C,;.SN?O[XR4G*6E
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MM>_O]P@Y4@`Q2A!"6C%:<T)K>QA*8P`I2@`Y4IRUO0`Q4B%*8XREM;W&S@A"
M6BE::W.4G%J$E*6UO7N4I4)KA%I[C%)[C%)SC)2EM0@Y6L[6WDISA#EC<^?O
M]X2<K2%2:\;6WFN,E-;GYSEC>W.,G,;6UB%28S%C<V.$E,[>YP`I0BE2:\;.
MUAA*6JW&SC%::U)SA(2EK8REK4IKA```````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M`````````````````````"P`````5@!H```(_@`!"!Q(L*#!@P@3*ES(L*'#
MAQ`C2B08IZ*:BVK6()*B$`&4,E>N9-F"!,7!)6H28533)LV2@U^VQ%FIAF1!
M%#&S7'FCY67"D$"O>,&")8L8A(("8?'"I4Z6I6QP&/SB)>A0+%?\+"CH!&M0
MH70(XF#C!4R6.ERJ5DFHT^B>)4?2<+E")HE!''F\9$G#),J2.$(/&43RA@R=
M/8*.T*DC]"C!-"*;")H\.0I!1%7S)(GRIRL7*PBSZ+5#\(MH/P:3Z$0]T$0@
M+WFD$B3\QN[`,3JW%(2<A4E"(WFN<!%$,*1/@Z*S'`=@Y;4:@U7H'BFXQDL=
M$P5I3R>85X[)@;Q)_B.,PEC+UH%I;2/7NWQ!'R^Z"[H1J5[@$^L<9[]YLWU@
M'-C?"11>0GCP<44?L@F4UG($);<<#EK`!QU]!=UW77;[]2>0(0`^)I)X!YE0
M7H(`+!@:>V)%&!]!T651'P`68J<??P7]ET>```R(D(A7:$&BB0<YF**$!;7X
M8HP8TDA1A^!]F!"//A($Y'K*#;GB0$96:)V,`VE7(Y,".KGCB%)ZP>!`0@X$
M(9$L4D@0DC-J"("-..H8(IGHF7EBE6JJ.*&+6EX8YY<W>I@%B`9!2>)3+Z*)
M8I]L8NGF0'!VF2&A=8IY$`*!''B>0&IH@6B#CPJTYI4"9?GFEDG*2:>A_J,2
MA$)P@2!P$UNE`G#JGT>R.NB2A39YJ$)^Y+I0FJ;Z6>2D]OEJJ9+^@9FCIC"%
M%)9#R.JJ;)N`KBKHLZY*:V>(!FH!6D/9[KILMY0Z*Y"7P&8Z++%5.<90NN^A
M"H"J[7[[[J4$<1ALF/,F!,=<9=AZ;ZXX%.)%'+P&RN6_T`KTJK"Q&O2$M>CJ
M1=Q`JH&11L3>3@P`O`/)X85WAL+!D!0&!F+9L7H=8<4<"!"B!19AN+QNK_Z>
MO%]]2(@&L:%)6('`TN<:!-D55-R;Q5EE!.(4%VQ\_+/$&)+AQQ=-5/'$(%7)
MR5L=50<2B!PF"Q1%IW7@<>S49)#QAA=>]+'6_D'\-ALT$F1D`487A`."!1?V
M"EMWW<+)?1`=(3EQK$A32,'$&$^\<454)/=K,N!D;.''Z$]4D=]N(B'Q!Q.L
M2X$C00B`Q`7-6>Q!$!1"[<TMT)\#O!!OOCD4W17![[E<%'QXP4;G?O=><4+C
M+F1%'UDIE.T"VTK*;O.M-A3]0E\$[G.0#&>?*K,PNBOT\PA]KQ!>6$ANO)7,
MI_^W[PJYKY`86)3Q:4'I,M^^T%<IBLFI?=1JB!2P8COR\2E9D3K?]NSGO`,>
M1'\)0<$5P*`[`)8O@@.<8`'79T&G);`A7,""'N8'*7WUC8+=8P@&$U('+-R!
MA1!T(0'5A[+\G7`@_C-H0QZ44)`:/@&'V@+A"T?80^C]4"!X2&'B`&!$)*IK
M=US[U>^>"``>3;&*#GR0`)?(0_PYL6")8LP7L7#$,-)O:R6+X1;16!`O%I&-
M5ASC#N_'O@MRT8X$`2.5Q*C$/5;0>W]4XQW;.,@W8C&.6O0A'0F"!T4&$H]N
M;*%!YB-"_,A1DAD3"(\Z2$4;YA&$7]`<*=7@A81]\HSC,\@<0'(M]&"RD9HL
MB!3FHH73H4$TRWLE`K,02X/$`0QL&X@4KH"%*0Z$#&8AI+X`X`2\E<$,8C@#
M%\#`A3.A(20EW(U>,L*&<K;A"0DZ@E"TX`0W/*$,/)N909CY0&UA89H+_G!"
M"@G7!2]HP8)4N0(1&5+-#1+EH&%0F$#$$`8L\!,+6AA#0HZ`A",H5"!)4,*9
M!L*$)CCA"5!0PD4)$@4E*$&>"F&"$H[`TI8J(0FOD\(4J/`$)U2A:1/)J4YW
MRM.>^O2G0`VJ4`ER@0TD0`!`^-^31""`HXJ@;5W$@%2GZH(+*&0!#)#J!`B"
M50R<X"`'T,`/$K(`(!0`!"I0@0<:$("%6*``'1@!"$;0@0)8P"`BZ(`'.@""
MOG;@`S78ZD%.0("]-@!V.P"!`0XR@!&0("$9V,$+8"`""K"@`P)0B`@>X`$(
M"$`#`BB`!SP@@H)LE@`UH``%2`"#!W3``58U_H@$"/"!!\"@(#68K%(!``$0
MW/4@*)"!!QQ0`8&0P`,<V*U`%L"!SDI@(`<0;0Y(M%D6M&`@"\A`82EPD,UR
M@`4R:.M`!."!'8B7()P]`$("\($.I&`@F]W!"A`BA`]XH`@%.>X'8BN0ZJH7
MNP/PP&T-D@$/E``"#I@8#3SP@:^*I0,LF.]!5O"!%Z3@/!IX@'P1<@,6>."W
M`['``U@@V/Z.^+\#B8&`#T*!!PC``0TFR`1JRX""5``$,C`"0BAL80QK6,(&
MF0`+'F"#@HCX`R4&@'\+HN(!%Z0$#Q#!``C@`H+,(,`;*,@!5'#8'5?XP@+)
M\(8/(F0B&_D!2";(_I()TF2#&`$&+'`!!Z(LJQ2\@+MJ!D%FO=SC,/\8(64N
M,D&.G.0UIWC%!0G``)"LX@P4A`(6UO%X.X"!A/`8S``0\T@'$N@SIQF^)V8R
MH@EB@@(48`4-N'-!;."!`9P7``8@@(,/L@`(N-?',E`N`#H]:#07.M1L'O5`
M3O"!`>``TEV&+@L@4-SE1L"\9)4LIBT@8%WS.L0>(+&:@7UH)P_$!0_(07:K
M39`5.(``*%[!#MZKD-;"X#P">,%B`3UD00_$!BPHP*]9@&*!M-FT'M"!DCT@
M@XLN``8>L/<)6,"#A13A`PZ0L)VS3&\S$R0`%ZC`_PSM;V$+)`,=..QL_@O@
M@_QB=B`8H+-FYUSE"WR`!;,.<KT;PG$`_)L@%.@`$0"P\`]<=]`A'T@&7O#S
MA%0@YPV/=[+)/'.&U/SF`TEU9E<``0(`H2`2"/=Y2/`"("<$W#`0PI3[+7.+
M+^3I'E^`#CPP!``H.N$VAL"I`;"`&#Q`UU;>`6`?P.Z$7%NSW.ZXMP&``!D\
MH,8']\">L?O=ZR)@T0XQ@`<>0.6%_#TA:!^\"<[]\U0_MB`-\(`&`.!R&3@$
M`P1X@`[P+I#+(R3S!9GQ!V0$Z1H0N`..!K?M&R(!%A"@TA^O@1#*;F_`\YNK
M`5XZ`,`-;0`$P0,1>#4`@."!QPY!\0XA`>5'_N_O#CPW]DT_^XB+CH(,<+:T
M:O:`N/M;7J_S_`/OI@!I&T+LR2>[!@\@^Z[#;WP29"`#09`"M$4!2C5TNS=]
M#U``_"40BB9?-<`"-\`01R=@""9A^*=_KM==(Q97(T!7$7!U!@%IGP<`+<`"
MQU<0*?`!/Y`#.[!I(2AW$U`#'@!\%TA\`Q$`.(B#IC5B)+`!&<`#.4``'(!^
M!"%U`U$!M05\!"$`#Y`!!;!Z"\%>'?!8!?9Y-0A^%F<"'(!@.S``,5==$<B`
M7/<`589=,/`"]H8`._!A>$4`$<`">*80&@`"HK=_K@8`5RAC3;<",+`#$.`!
M!+!O_;8"HC5O#&AX_B"H*SG@`0T7>Q^0>L6'$"2@`A!@50N0`V2(A_EG@PP8
M`.;W:29V@@.!<-ZV>010=`!@9R,(1#L0>`B1`QUPAP``:=R5AYS&?P!@`[ZV
M;:(H$"D@;#?P`1_0;`+1`QZ`:=BU=@G&$/85`><!;AR``%"&@;A(:+Q(=E#'
M?!?%`^HG?0!P7.'%$(7U;@*AABP@`0WP`&.%A9%HC:#6BS8G;")`;M@V9@0!
MCMYH$./X*<8H`"40B)P88KOXCM@H;"'P`CK@`RNPD"NP`0\``4EF7`27CP6Q
MC_#E`3$0`S`7D`+ACJ%8D-XF?_EF:J96=>=H$/@HCO0(`!4``3L0`?O%_I$`
MX)%*YHI0EXX(1I*F-F0T@)(3J9+D.!`I.`#,)I,T"7O+A7`;D(,X>`.BY6CY
M]9,+89%"MVS+R(Z>)HBBYF0!8'AE>(,R\`*->(]2J1!4*1#!R`+V>(MFUY$#
M^9%;>80.H&U<A7#*]XUEF1!G27<1T'Y&^98U"8\W%XQ%"7H!IU0I.94K*1`B
MB8JM5XV`B93+]P`#X'ZSB%S2EYAFN9@`P(0>$`)_"8J!"9+W!GTD\G'#18P2
M&8Z*&93C10`L`(5ZV)8S&9DV.6H'V7?;)IIXR9J;&0&G20$.D`,Q.9OM:)N"
M.6HYMXK?1@`$\'T#H9D)X0"Q*'TUP`%<%XD=_D:;1WF;`X8")7!R059;1+B:
M%$D0)0`"HCD#!9`"&+!6CLB&O2::2'EP+P!B!%$!#N`!4!F=>8D0%D"'BP<`
M0T<!".``$6=E^QD#_].=R3E@C_<`/6D0A><!<6B>#+$"E_4!%E`!%9`!0W9=
MDO>5C/D"#]``+;`"%Z`!K?4`J(B4%5``Z$9K"%<"4>F;"K$!'*!7!?`!=`B:
M2N98B58"'@`"!`!C':!7$3`Q>>4!T"D0$0`"'"`0!S!Y,3<0*)`"*I!<!&$`
M(^``YYEH`C!E!6``*(8`":``N\4`#>``#QD!`B`!2C4!%)``JCF3%/!;%T`!
>`D"1&$`!&?`_&@"H#ZPW5(9ZJ(B:J(JZJ#\5$``[
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
