<SEC-DOCUMENT>0000018255-13-000054.txt : 20140131
<SEC-HEADER>0000018255-13-000054.hdr.sgml : 20140131
<ACCEPTANCE-DATETIME>20131219154301
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000018255-13-000054
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20131219

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:			0203

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8100 DENMARK ROAD
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28273-5975
		BUSINESS PHONE:		7045517352

	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>
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<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>


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<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:10.0pt;letter-spacing:-.15pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<div style="border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0in 0in 0in;">

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">December 19, 2013</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><u><font face=arial lang=EN-US style="font-size:11.0pt;">VIA EDGAR</font></u></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">Ms. Tia L. Jenkins</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">Senior Assistant Chief Accountant</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">Office of Beverages, Apparel and Mining</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">Securities and Exchange Commission</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">Division of Corporate Finance</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">100 F Street, N.E.</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">Washington, DC 20549</font></p>

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &nbsp;</font></p>

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<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">RE: &#160;&#160;&#160;&#160; The
Cato Corporation </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Form
10-K for the Fiscal Year Ended February 2, 2013 </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=windowtext face=arial lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Filed
April 2, 2013 </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; File
No. 001-31340&#160;&#160;&#160;&#160;&#160; </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">Dear Ms.
Jenkins:</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">We submit
this letter in response to your letter dated December 17, 2013,</font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;"> </font><font face=arial lang=EN-US style="font-size:11.0pt;">in which you requested information and clarification with respect to
certain disclosures in the above-referenced filing.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">For your
convenience and reference, we repeat your comments below (using the same
numbering in your letter) and our responses follow.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">Form 10-K
for the Fiscal Year Ended February 2, 2013 </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">Management&#8217;s
Discussion and Analysis of Financial Condition and Results of Operations </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">Fiscal 2012
Compared to Fiscal 2011 </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-indent:-.25in;"><font face=arial lang=EN-US style="font-size:11.0pt;">1.</font><font face="times new roman" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face=arial lang=EN-US style="font-size:11.0pt;">We note you
discuss same store sales in your comparative analysis of retail sales. Please
clarify whether your e-commerce sales are also included in the same stores
metric. To the extent your e-commerce sales has had a material effect on the
same store sales metric or represented any change in trend of this metric,
provide us the amount of e-commerce sales for the periods presented and confirm
to us that you will present this metric in a manner that either separately
quantifies the e-commerce activity or provides transparent disclosure regarding
the impact of e-commerce sales on this metric. </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><b><font face=arial lang=EN-US style="font-size:11.0pt;">&nbsp;</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial lang=EN-US style="font-size:11.0pt;">The Cato
Corporation (&#8220;Cato&#8221;) did not initiate e-commerce sales until November 25, 2013.&#160;
No e-commerce sales were made in the year ending February 2, 2013 and therefore
had no impact on the periods presented.&#160; </font></p>


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<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial style=""><font face=arial lang=EN-US style="font-size:10.0pt;">&nbsp;</font></font></p>

<div style="border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0in 0in 0in;">

<p style="border:none;margin:0in;margin-bottom:.0001pt;padding:0in;"><font face=arial style=""><font face=arial lang=EN-US style="font-size:10.0pt;">8100
  Denmark Road</font></font><font face=arial style="">&nbsp;</font></p>

</div>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial style=""><font face=arial lang=EN-US style="font-size:10.0pt;">P.O. Box</font></font><font face=arial style=""> <font face=arial lang=EN-US style="font-size:10.0pt;">34216</font></font><font face=arial style="">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial style=""><font face=arial lang=EN-US style="font-size:10.0pt;">Charlotte</font></font><font face=arial style=""><font face=arial lang=EN-US style="font-size:10.0pt;">, North Carolina 28234</font></font><font face=arial style="">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=arial style=""><font face=arial lang=EN-US style="font-size:10.0pt;">(704)
554-8510</font></font></p>


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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P></DIV>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial>In all future filings Cato will clarify whether e-commerce sales are included in the same stores metric. To the extent e-commerce sales has had a material effect on the same store sales metric or represented any change in trend of this metric, Cato will present this metric by either separately quantifying the e-commerce activity or providing transparent disclosure regarding the impact of e-commerce sales on this metric.</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial></FONT>&nbsp;</P>

<H1 style="PAGE-BREAK-AFTER: avoid; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt; FONT-WEIGHT: normal" face=Arial>The Cato Corporation makes the following acknowledgments:</FONT></H1>

<P style="TEXT-INDENT: -0.25in; MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=symbol>&#183;</FONT><FONT style="FONT-SIZE: 7pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial>That it is responsible for the adequacy and accuracy of the disclosure in the filing;</FONT></P>

<P style="TEXT-INDENT: -0.25in; MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=symbol>&#183;</FONT><FONT style="FONT-SIZE: 7pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial>Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and</FONT></P>

<P style="TEXT-INDENT: -0.25in; MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=symbol>&#183;</FONT><FONT style="FONT-SIZE: 7pt" lang=EN-US face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial>The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</FONT></P>

<H1 style="PAGE-BREAK-AFTER: avoid; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt; FONT-WEIGHT: normal" face=Arial></FONT>&nbsp;</H1>

<H1 style="PAGE-BREAK-AFTER: avoid; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt; FONT-WEIGHT: normal" face=Arial>If you have questions, please contact me at (704) 551-7315.</FONT></H1>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial>Sincerely, </FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial>John R. Howe</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial>Executive Vice President</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial>Chief Financial Officer</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" lang=EN-US face=arial></FONT>&nbsp;</P>

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