<SEC-DOCUMENT>0001193125-21-021865.txt : 20210401
<SEC-HEADER>0001193125-21-021865.hdr.sgml : 20210401
<ACCEPTANCE-DATETIME>20210129090553
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-021865
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210129

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:			0201

	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">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="9%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="90%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">


<IMG SRC="g779471g0129090844486.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">ROPES&nbsp;&amp; GRAY LLP</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">PRUDENTIAL
TOWER</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">800 BOYLSTON STREET</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">BOSTON, MA 02199-3600</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">WWW.ROPESGRAY.COM</P></TD></TR>
</TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">January&nbsp;29, 2021 </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:12pt; 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">Office of Trade&nbsp;&amp; Services </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: Mr.&nbsp;Donald Field and Ms.&nbsp;Erin Jaskot </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 style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><I>Re:</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>The TJX Companies, Inc. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the Fiscal Year Ended February&nbsp;1, 2020 </I></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>Filed March&nbsp;27, 2020 </I></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>Definitive Proxy Statement on Schedule 14A </I></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>Filed April&nbsp;23, 2020 </I></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>File <FONT STYLE="white-space:nowrap">No.&nbsp;001-04908</FONT> </I></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr. Field and Ms. Jaskot: </P> <P STYLE="margin-top:12pt; 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 January&nbsp;27, 2021, regarding the above-referenced Form <FONT
STYLE="white-space:nowrap">10-K</FONT> and Definitive Proxy Statement on Schedule 14A, 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. In order to fully respond to the comment letter, TJX believes it will need until February&nbsp;24, 2021. 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)
<FONT STYLE="white-space:nowrap">235-4824.</FONT> </P> <P STYLE="font-size:12pt;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="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Tara Fisher</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Tara Fisher</TD></TR>
</TABLE></DIV>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g779471g0129090844486.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g779471g0129090844486.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !/ #\# 2(  A$! Q$!_\0
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40RP>&YTE3:QOK@XR#P7]J 1__]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
