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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950144-03-011000.txt : 20030923
<SEC-HEADER>0000950144-03-011000.hdr.sgml : 20030923
<ACCEPTANCE-DATETIME>20030923105924
ACCESSION NUMBER:		0000950144-03-011000
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20030916
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20030923

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CATO CORP
		CENTRAL INDEX KEY:			0000018255
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-WOMEN'S CLOTHING STORES [5621]
		IRS NUMBER:				560484485
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31340
		FILM NUMBER:		03905287

	BUSINESS ADDRESS:	
		STREET 1:		8100 DENMARK ROAD
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28273-5975
		BUSINESS PHONE:		7045548510

	MAIL ADDRESS:	
		STREET 1:		8100 DENMARK ROAD
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28273-5975

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CATO STORES INC
		DATE OF NAME CHANGE:	19701002
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>g85010e8vk.htm
<DESCRIPTION>CATO CORPORATION
<TEXT>
<HTML>
<HEAD>
<TITLE>Cato Corporation</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="center"><FONT size="4"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</FONT>

<div align="center"><FONT size="3"><B>450 Fifth Street NW<BR>
Washington, D.C. 29549</B>
</FONT>
</DIV>

<P align="center"><HR size="1" noshade width="26%">

<P align="center"><FONT size="5"><B>Form&nbsp;8-K</B>
</FONT>

<P align="center"><HR size="1" noshade width="26%">
<P align="center"><FONT size="2">CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF<BR>
THE SECURITIES EXCHANGE ACT OF 1934
</FONT>

<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="85%">
<TR valign="bottom">
    <TD width="73%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">Date of Report (Date of earliest event reported):</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">
September&nbsp;16, 2003</FONT></TD>
</TR>
<TR>
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
<HR size="1" noshade></FONT></TD>
</TR>
</TABLE>
</DIV>

<P align="center"><FONT size="5"><B>THE CATO CORPORATION<BR>
<HR size="1" noshade width="100%"></B>
</FONT>

<center><FONT size="2">(Exact Name of Registrant as Specified in its Charter)
</FONT></center>

<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><FONT size="2">Delaware</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">
0-3747
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">56-0484485</FONT></TD>
</TR>
<TR>
    <TD align="center" valign="top"><HR size="1" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">
<HR size="1" noshade>
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><FONT size="2">(State or Other Jurisdiction<BR>
of Incorporation)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">
(Commission<BR>
File Number)
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">(I.R.S. Employer<BR>
Identification Number)</FONT></TD>
</TR>
</TABLE>
</DIV>

<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><FONT size="2">8100 Denmark Road, Charlotte, North Carolina</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">
28273-5975</FONT></TD>
</TR>
<TR>
    <TD align="center" valign="top"><HR size="1" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">
<HR size="1" noshade></FONT></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><FONT size="2">(Address of Principal Executive Offices)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">
(Zip Code)</FONT></TD>
</TR>
</TABLE>
</DIV>

<P align="center"><FONT size="2">(704)&nbsp;554-8510
</FONT>

<center><HR size="1" noshade width="70%"></center>

<center><FONT size="2">(Registrant&#146;s telephone number, including area code)
</FONT></center>

<P align="center"><FONT size="2">Not Applicable<BR>
<HR size="1" noshade width="70%">
</FONT>

<center><FONT size="2">(Former Name or Former Address, if changed since last report)
</FONT></center>


<P align="center"><FONT size="2">1
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<P align="left"><FONT size="2"><B>Item&nbsp;4 &#151; Change in Registrant&#146;s Certifying Accountant.</B>
</FONT>

<P align="left"><FONT size="2">(a)&nbsp;On September&nbsp;16, 2003, The Cato Corporation (the &#147;Company&#148;) notified
Deloitte &#038; Touche LLP that it would not be retained by the Company to perform
the audit of the financial statements of the Company for the fiscal year ending
January&nbsp;31, 2004. Deloitte &#038; Touche LLP had served as the Company&#146;s principal
independent accountants since 1995. The decision not to retain Deloitte &#038;
Touche LLP was made by the Audit Committee of the Board of Directors of the
Company.
</FONT>

<P align="left"><FONT size="2">The audit reports of Deloitte &#038; Touche LLP on the financial statements of the
Company for the fiscal years ended February&nbsp;1, 2003 and February&nbsp;2, 2002
contained no adverse opinion or disclaimer of opinion, nor were they qualified
or modified as to uncertainty, audit scope, or accounting principles.
</FONT>

<P align="left"><FONT size="2">In connection with the audits of the financial statements of the Company for
the fiscal years ended February&nbsp;1, 2003 and February&nbsp;2, 2002 and through the
date hereof, the Company had no disagreement with Deloitte &#038; Touche LLP on any
matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreement, if not resolved to the
satisfaction of Deloitte &#038; Touche LLP, would have caused them to make reference
to such disagreement in their reports for such periods; and there were no
reportable events as defined in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K.
</FONT>

<P align="left"><FONT size="2">Deloitte &#038; Touche LLP was provided a copy of the above disclosures and was
requested to furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the above statements and, if
not, stating the respects in which it does not agree. A letter from Deloitte &#038;
Touche LLP is attached hereto as Exhibit&nbsp;16.
</FONT>

<P align="left"><FONT size="2">(b)&nbsp;On September&nbsp;16, 2003, the Company engaged the accounting firm of
PricewaterhouseCoopers LLP as independent accountants to audit the Company&#146;s financial statements for
the fiscal year ending January&nbsp;31, 2004. The decision to engage PricewaterhouseCoopers LLP was made
by the Audit Committee of the Board of Directors of the Company. During the fiscal years
ended February&nbsp;1, 2003 and February&nbsp;2, 2002 and through the date hereof, the
Company did not consult with PricewaterhouseCoopers LLP regarding any of the
matters or reportable events set forth in Item&nbsp;304(a)(2)(i) and (ii)&nbsp;of the
Regulation&nbsp;S-K.
</FONT>

<P align="left"><FONT size="2"><B>Item&nbsp;7 &#151; Financial Statements and Exhibits.</B>
</FONT>

<P align="left"><FONT size="2">(A)&nbsp;Not Applicable
</FONT>

<P align="left"><FONT size="2">(B)&nbsp;Not Applicable
</FONT>

<P align="left"><FONT size="2">(C)&nbsp;Exhibits
</FONT>

<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="75%">
<TR valign="bottom">
    <TD width="14%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="73%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">Exhibit&nbsp;16</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
- -
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Letter from Deloitte &#038; Touche LLP to the Securities and Exchange
Commission dated September&nbsp;23, 2003.</FONT></TD>
</TR>
</TABLE>
</DIV>


<P align="center"><FONT size="2">2
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<!-- link1 "SIGNATURES" -->
<P align="center"><FONT size="2"><B>SIGNATURES</B>
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
</FONT>
<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="55%">
<TR valign="bottom">
    <TD width="33%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="62%">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">&nbsp;<BR>
&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
THE CATO CORPORATION</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">September 23, 2003<BR>
</FONT><HR size="1" noshade><FONT size="2">
Date</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
/s/ John P. Derham Cato<BR>
</FONT><HR size="1" noshade><FONT size="2">
John P. Derham Cato<br>
President, Vice Chairman of the Board<br>
and Chief Executive Officer</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">September 23, 2003<BR>
</FONT><HR size="1" noshade><FONT size="2">
Date</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
/s/ Michael O. Moore<BR>
</FONT><HR size="1" noshade><FONT size="2">
Michael O. Moore<br>
Executive Vice President<br>
Chief Financial Officer and Secretary<br></FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">September 23, 2003<BR>
</FONT><HR size="1" noshade><FONT size="2">
Date</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
/s/ Robert M. Sandler<BR>
</FONT><HR size="1" noshade><FONT size="2">
Robert M. Sandler<br>
Senior Vice President<br>
Controller</FONT></TD>
</TR>
</TABLE>
</DIV>


<P align="center"><FONT size="2">3
</FONT>
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>g85010exv16.htm
<DESCRIPTION>LETTER FROM DELOITTE & TOUCHE LLP
<TEXT>
<HTML>
<HEAD>
<TITLE>Letter from Deloitte & Touche LLP</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<P align="right"><FONT size="2"><B>EXHIBIT 16</B>
</FONT>

<P align="left"><FONT size="2"><B>Deloitte &#038; Touche USA LLP<BR>
1100 CARILLON BUILDING<BR>
227 WEST TRADE STREET<BR>
CHARLOTTE, NC</B>
</FONT>
<P align="left"><FONT size="2"><B>Tel: 704-887-1500<BR>
Fax: 704-887-1561<BR>
www.deloitte.com</B>
</FONT>
<P align="right"><FONT size="2"><IMG src="g85010g8501000.gif" alt="(LOGO)">
</FONT>

<P align="left"><FONT size="2">September&nbsp;23, 2003
</FONT>

<P align="left"><FONT size="2">Securities and Exchange Commission<BR>
Mail Stop 11-3<BR>
450 5th Street, N.W.<BR>
Washington, D.C. 20549
</FONT>
<P align="left"><FONT size="2">Dear Sir/Madams:
</FONT>

<P align="left"><FONT size="2">We have read Item&nbsp;4 of The Cato Corporation&#146;s Form 8-K dated September&nbsp;16,
2003, and we agree with the statements made therein, except for the fifth paragraph of Item&nbsp;4 for which
we have no basis for agreement or disagreement.
</FONT>

<P align="left"><FONT size="2">Yours truly,
</FONT>

<P align="left"><FONT size="2"><IMG src="g85010g8501001.gif" alt="(SIGNATURE)">
</FONT>



<P align="center"><FONT size="2">4
</FONT>


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