<SEC-DOCUMENT>0001308179-22-000037.txt : 20220613
<SEC-HEADER>0001308179-22-000037.hdr.sgml : 20220613
<ACCEPTANCE-DATETIME>20220307161557
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001308179-22-000037
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20220307

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOHLS Corp
		CENTRAL INDEX KEY:			0000885639
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-DEPARTMENT STORES [5311]
		IRS NUMBER:				391630919
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			0129

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		N56 W17000 RIDGEWOOD DR
		CITY:			MENOMONEE FALLS
		STATE:			WI
		ZIP:			53051
		BUSINESS PHONE:		262 703 7000

	MAIL ADDRESS:	
		STREET 1:		N56 W17000 RIDGEWOOD DR
		CITY:			MENOMONEE FALLS
		STATE:			WI
		ZIP:			53051

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KOHLS CORPORATION
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.0//EN"><html><head>
     <title>KSS - CORRESPONDENCE</title>
</head>
<body>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 100%; border-bottom: Black 6px solid; font: 11pt Times New Roman, Times, Serif; padding-right: 2.15pt; padding-left: 2.15pt; padding-bottom: 3pt"><font style="font-family: Times New Roman, Times, Serif"><img src="lkssa001.jpg" alt=""></font></td></tr>
<tr style="vertical-align: top">
    <td style="padding-right: 2.15pt; padding-left: 2.15pt; padding-top: 3pt">
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>ELIZABETH MCCRIGHT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">P: (262) 703-1534<br>
        F: (262) 703-7274</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">lizzy.mccright@kohls.com</p>

</td></tr>
</table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#xa0;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 7, 2022</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#xa0;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><b><font style="text-decoration:underline">EDGAR CORRESPONDENCE</font></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission<br>
Division of Corporation Finance<br>
Washington D.C., 20549</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0">&#xa0;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 36pt; font-size: 12pt"><font style="font: 12pt Times New Roman, Times, Serif"><b>RE:</b></font></td>
    <td style="font-size: 12pt"><font style="font: 12pt Times New Roman, Times, Serif"><i>Kohl&#x2019;s Preliminary Proxy Statement on Schedule 14A (the &#x201c;<b>Preliminary Proxy Statement</b>&#x201d;) </i></font></td></tr>
</table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: -36pt">&#xa0;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: -36pt"><b>Ladies and Gentlemen:</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: -36pt">&#xa0;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Kohl&#x2019;s Corporation (&#x201c;<b>Kohl&#x2019;s</b>&#x201d;)
is hereby submitting this letter to accompany its filing of Kohl&#x2019;s Preliminary Proxy Statement for its 2022 Annual Meeting
of Shareholders.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&#xa0;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Pursuant to Rule 14a-6 of the Securities
Exchange Act of 1934, Kohl&#x2019;s intends to file its definitive Proxy Statement on or about March 21, 2022.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&#xa0;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 36pt"><font style="font: 12pt Times New Roman, Times, Serif">We
thank the Staff of the Division of Corporation Finance for your review of our Preliminary Proxy Statement. If you should have any
questions, please do not hesitate to contact me at (262) 703-1534 or at lizzy.mccright@kohls.com.</font><font style="font-family: Arial, Helvetica, Sans-Serif; color: #222222; ">&#xa0;</font></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 36pt">&#xa0;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 66%; font-size: 12pt">&#xa0;</td>
    <td style="width: 34%">
        <p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Sincerely,</b></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#xa0;</p>
        <p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><img src="lkssa002.jpg" alt=""></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#xa0;</p>
        <p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Elizabeth McCright</b></p>
	<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0">SVP, Deputy General Counsel</p>

</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#xa0;</td>
    <td>&#xa0;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt"><font style="font: 12pt Times New Roman, Times, Serif">Enclosure</font></td>
    <td style="font-size: 12pt">&#xa0;</td></tr>
</table>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#xa0;</p>


<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 100%; border-top: Black 6px solid; font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt"><font style="font: 10pt Arial, Helvetica, Sans-Serif">CORPORATE OFFICES &#x2022; N56 W17000 RIDGEWOOD DRIVE &#x2022; MENOMONEE FALLS, WISCONSIN 53051 &#x2022; (262) 703-7000</font></td></tr>
</table>

    <div style="margin-bottom: 6pt; border-bottom: Silver 4px solid"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif"><tr><td style="text-align: center; width: 100%">&#xa0;</td></tr></table></div>


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