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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000895447-05-000064.txt : 20060831
<SEC-HEADER>0000895447-05-000064.hdr.sgml : 20060831
<ACCEPTANCE-DATETIME>20050928101316
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000895447-05-000064
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050928

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SHOE CARNIVAL INC
		CENTRAL INDEX KEY:			0000895447
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-SHOE STORES [5661]
		IRS NUMBER:				351736614
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8233 BAUMGART ROAD
		CITY:			EVANSVILLE
		STATE:			IN
		ZIP:			47725
		BUSINESS PHONE:		8128674661

	MAIL ADDRESS:	
		STREET 1:		8233 BAUMGART RD
		CITY:			EVANSVILLE
		STATE:			IN
		ZIP:			47725
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<META NAME="Generator" CONTENT="Microsoft Word 97">
<TITLE>August 3, 2005</TITLE>
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<BODY>


<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>September 28, 2005</P>

<P>&nbsp;</P>
<P>&nbsp;</P>
<P>Mr. Andrew Blume<BR>
Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street N.E.<BR>
Mail Stop 3561<BR>
Washington, DC 20549</P>

<P>Dear Mr. Blume,</P>

<P ALIGN="JUSTIFY">This letter is to confirm our telephone request of September 27, 2005, at which time you agreed to extend to October 14, 2005 the date by which Shoe Carnival, Inc. should respond to the Securities and Exchange Commission, Division of Corporation Finance's comment letter dated September 19, 2005.</P>

<P>If you have any questions, please call me at (812) 867-4037.</P>

<P>Sincerely,</P>

<P>/s/ W. Kerry Jackson</P>

<P>W. Kerry Jackson<BR>
Executive Vice President and<BR>
Chief Financial Officer</P>

<P>&nbsp;</P></BODY>
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