<SEC-DOCUMENT>0001174947-15-001259.txt : 20150924
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<ACCEPTANCE-DATETIME>20150728134130
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ACCESSION NUMBER:		0001174947-15-001259
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150728

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:			0130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7500 EAST COLUMBIA STREET
		CITY:			EVANSVILLE
		STATE:			IN
		ZIP:			47715
		BUSINESS PHONE:		8128676471

	MAIL ADDRESS:	
		STREET 1:		7500 EAST COLUMBIA STREET
		CITY:			EVANSVILLE
		STATE:			IN
		ZIP:			47715
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<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>SHOE CARNIVAL, INC.</B><BR>
<B>7500 East Columbia Street</B><BR>
<B>Evansville, Indiana 47715</B><BR>
<B>(812) 867-6471</B></P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">July 28, 2015</P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt"><U>VIA EDGAR</U></P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">Ms. Tia L. Jenkins<BR>
Division of Corporation Finance<BR>
Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>Shoe Carnival, Inc.</B><BR>
<B>Form 10-K for the Fiscal Year Ended January 31, 2015</B><BR>
<B>Filed on April 16, 2015</B><BR>
<B><U>File No. 000-21360</U></B></TD></TR></TABLE>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">Dear Ms. Jenkins:</P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">Shoe Carnival, Inc. (the &ldquo;Company&rdquo;) is
in receipt of the comment letter dated July 23, 2015 (the &ldquo;Comment Letter&rdquo;) from the Division of Corporation Finance
of the Securities and Exchange Commission (the &ldquo;SEC&rdquo;). Per a telephone discussion between Brian McAllister of the SEC
and our outside counsel, we hereby respectfully notify the SEC of the Company&rsquo;s intent to respond to the Comment Letter on
or before August 20, 2015.</P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">If you should have any questions, please contact me
at (812) 867-4037, or our outside counsel, Janelle Blankenship of Faegre Baker Daniels LLP, at (317) 569-4881.</P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">Very truly yours,</P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">/<U>s/ W. Kerry Jackson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
W. Kerry Jackson</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Brian McAllister<BR>
John Archfield<BR>
Clifton E. Sifford</TD></TR></TABLE>

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

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<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">&nbsp;</P>

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