<SEC-DOCUMENT>0000950170-23-050148.txt : 20230927
<SEC-HEADER>0000950170-23-050148.hdr.sgml : 20230927
<ACCEPTANCE-DATETIME>20230927161020
ACCESSION NUMBER:		0000950170-23-050148
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20230927
DATE AS OF CHANGE:		20230927
EFFECTIVENESS DATE:		20230927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CULP INC
		CENTRAL INDEX KEY:			0000723603
		STANDARD INDUSTRIAL CLASSIFICATION:	BROADWOVEN FABRIC MILLS, COTTON [2211]
		IRS NUMBER:				561001967
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			0503

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-274720
		FILM NUMBER:		231284846

	BUSINESS ADDRESS:	
		STREET 1:		1823 EASTCHESTER DRIVE
		CITY:			HIGH POINT
		STATE:			NC
		ZIP:			27265
		BUSINESS PHONE:		3368895161

	MAIL ADDRESS:	
		STREET 1:		P O BOX 2686
		CITY:			HIGH POINT
		STATE:			NC
		ZIP:			27265
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>culp-s8-sept23.htm
<DESCRIPTION>S-8
<TEXT>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">As filed with the Securities and Exchange Commission on September 27, 2023</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:right;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Registration No. 333-</font></p>
  <p style="text-indent:0;padding-bottom:1pt;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;border-bottom:1pt solid;text-align:center;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:12pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:18pt;font-family:'Times New Roman',serif;min-width:fit-content;">UNITED STATES</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:18pt;font-family:'Times New Roman',serif;min-width:fit-content;">SECURITIES AND EXCHANGE COMMISSION</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">WASHINGTON, D.C. 20549</font></p>
  <p style="margin-left:21.333%;text-indent:0;padding-bottom:1pt;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;border-bottom:0.75pt solid;margin-right:21.333%;text-align:center;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:12pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:16pt;font-family:'Times New Roman',serif;min-width:fit-content;">FORM S-8</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:16pt;font-family:'Times New Roman',serif;min-width:fit-content;">REGISTRATION STATEMENT</font><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:16pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:16pt;font-family:'Times New Roman',serif;font-style:italic;min-width:fit-content;">UNDER</font><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:16pt;font-family:'Times New Roman',serif;font-style:italic;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:16pt;font-family:'Times New Roman',serif;font-style:italic;min-width:fit-content;">THE SECURITIES ACT OF 1933</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:12pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:22pt;font-family:'Times New Roman',serif;min-width:fit-content;">CULP, INC.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:8pt;font-family:'Times New Roman',serif;min-width:fit-content;">(Exact name of registrant as specified in its charter)</font></p>
  <p style="margin-left:21.333%;text-indent:0;padding-bottom:1pt;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;border-bottom:0.75pt solid;margin-right:21.333%;text-align:center;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="white-space:pre-wrap;font-size:4pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;text-align:left;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:3pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">North Carolina</font></p><p style="text-indent:0;font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:8pt;font-family:'Times New Roman',serif;min-width:fit-content;">(State or other jurisdiction of<br>incorporation)</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;text-align:left;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:3pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">56-1001967</font></p><p style="text-indent:0;font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:8pt;font-family:'Times New Roman',serif;min-width:fit-content;">(IRS Employer</font></p><p style="text-indent:0;font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:8pt;font-family:'Times New Roman',serif;min-width:fit-content;">Identification No.)</font></p></td>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:4pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">1823 Eastchester Drive</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">High Point, North Carolina 28265</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:8pt;font-family:'Times New Roman',serif;min-width:fit-content;">(Address of principal executive offices) (Zip Code)</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:18pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:12pt;font-family:'Times New Roman',serif;min-width:fit-content;">CULP, INC. AMENDED AND RESTATED EQUITY INCENTIVE PLAN</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">(Amended and Restated as of September 27, 2023)</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:8pt;font-family:'Times New Roman',serif;min-width:fit-content;">(Full title of the plan)</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:18pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Kenneth R. Bowling</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Executive Vice President and</font><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Chief Financial Officer</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Culp, Inc.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">1823 Eastchester Drive</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">High Point, North Carolina 28265</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">(336) 889-5161</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:8pt;font-family:'Times New Roman',serif;min-width:fit-content;">(Name, Address, including Zip Code, and Telephone number,</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:8pt;font-family:'Times New Roman',serif;min-width:fit-content;">Including Area Code, of Agent for Service)</font></p>
  <p style="margin-left:24%;text-indent:0;padding-bottom:1pt;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;border-bottom:0.75pt solid;margin-right:24%;text-align:center;"><font style="white-space:pre-wrap;font-size:6pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;font-style:italic;min-width:fit-content;">Copies to</font><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">:</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Patrick S. Bryant</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Robinson Bradshaw &amp; Hinson, P. A.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">101 North Tryon Street</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Charlotte, North Carolina 28246-0106</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:1pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">(704) 377-8366</font></p>
  <p style="text-indent:0;padding-bottom:1pt;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;border-bottom:0.75pt solid;text-align:center;"><font style="white-space:pre-wrap;font-size:6pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of &#x201c;large accelerated filer,&#x201d; &#x201c;accelerated filer,&#x201d; &#x201c;smaller reporting company,&#x201d; and &#x201c;emerging growth company&#x201d; in Rule 12b-2 of the Securities Exchange Act of 1934, as amended.</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
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    <td style="padding-top:0.021in;word-break:break-word;white-space:pre-wrap;padding-left:0.021in;vertical-align:top;padding-bottom:0.021in;padding-right:0.021in;text-align:left;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Large accelerated filer &#9744;</font></p></td>
    <td style="padding-top:0.021in;word-break:break-word;white-space:pre-wrap;padding-left:0.021in;vertical-align:top;padding-bottom:0.021in;padding-right:0.021in;text-align:left;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Accelerated filer &#9744;</font></p></td>
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    <td style="padding-top:0.021in;word-break:break-word;white-space:pre-wrap;padding-left:0.021in;vertical-align:top;padding-bottom:0.021in;padding-right:0.021in;text-align:left;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
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    <td style="padding-top:0.021in;word-break:break-word;white-space:pre-wrap;padding-left:0.021in;vertical-align:top;padding-bottom:0.021in;padding-right:0.021in;text-align:left;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Non-accelerated filer &#9745;</font></p></td>
    <td style="padding-top:0.021in;word-break:break-word;white-space:pre-wrap;padding-left:0.021in;vertical-align:top;padding-bottom:0.021in;padding-right:0.021in;text-align:left;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Smaller reporting company &#9745;</font></p></td>
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    <td style="padding-top:0.021in;word-break:break-word;white-space:pre-wrap;padding-left:0.021in;vertical-align:bottom;padding-bottom:0.021in;padding-right:0.021in;text-align:left;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="padding-top:0.021in;word-break:break-word;white-space:pre-wrap;padding-left:0.021in;vertical-align:top;padding-bottom:0.021in;padding-right:0.021in;text-align:left;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Emerging growth company &#9744;</font></p></td>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.  &#9744;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">EXPLANATORY NOTE</font><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">This Registration Statement on Form S-8 (this &#x201c;Registration Statement&#x201d;) is filed by Culp, Inc., a North Carolina corporation (the &#x201c;Company&#x201d; or the &#x201c;Registrant&#x201d;), to register an additional 960,000 shares of Common Stock of the Company issuable under the Company&#x2019;s Amended and Restated Equity Incentive Plan (the &#x201c;Amended and Restated Plan&#x201d;).  The Company previously registered 1,200,000 shares of Common Stock with respect to the Culp, Inc. 2015 Equity Incentive Plan (the &#x201c;Original Plan&#x201d;) on a prior registration statement on Form S-8 filed by the Company (Registration No. 333-207195) (the &#x201c;Prior Registration Statement&#x201d;).  At the Company&#x2019;s 2023 Annual Meeting of Shareholders on September 27, 2023, the Company&#x2019;s shareholders approved the Amended and Restated Plan, which amended and restated the Original Plan to, among other things, authorized the issuance of 960,000 shares of Common Stock in addition to the shares of Common Stock remaining available for issuance under the Original Plan.</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">This Registration Statement relates to the same class as that to which the Prior Registration Statement relates and is submitted in accordance with General Instruction E to Form S-8 regarding registration of additional securities.  Pursuant to General Instruction E of Form S-8, the contents of the Prior Registration Statement, together with all exhibits filed therewith or incorporated therein, are incorporated herein by reference and made part of this Registration Statement, except as amended or superseded by the contents of this Registration Statement.</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">  </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:6pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">PART I</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Information required by Part I to be contained in the Section 10(a) prospectus relating to the Plan is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act and the Note to Part I of Form S-8.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:6pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">PART II</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Item 3. Incorporation of Documents by Reference.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">The following documents filed by the Registrant with the Commission, pursuant to the Securities Act of 1933 or the Securities Exchange Act of 1934 (the &#x201c;Exchange Act&#x201d;), each as amended, are, except to the extent that information therein is deemed furnished and not filed pursuant to the Exchange Act, hereby incorporated by reference and shall be deemed to be a part hereof from the date of filing of such document:</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">(1) The Registrant&#x2019;s Annual Report on Form 10-K (File No. 1-12597) for the fiscal year ended April 30, 2023, filed with the Commission on July 14, 2023;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">(2)  The Registrant&#x2019;s Quarterly Report on Form 10-Q (File No. 1-12597) for the quarter ended July 30, 2023, filed with the Commission on September 8, 2023;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">(3) The Registrant&#x2019;s Current Report on Form 8-K (File No. 1-12597) filed with the Commission on May 17, 2023; and</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">(4) The description of securities filed as Exhibit 4.1 to the Registrant&#x2019;s Annual Report on Form 10-K (File No. 1-12597) for the fiscal year ended May 3, 2020, filed with the Commission on July 17, 2020, and including all other amendments and reports filed for the purposes of updating such description.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Except to the extent that information therein is deemed furnished and not filed pursuant to the Exchange Act, all documents filed by the Registrant pursuant to Section 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date hereof and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents. Any statements contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or replaced for purposes hereof to the extent that a statement contained herein (or in any other subsequently filed document which also is incorporated or deemed to be incorporated by reference herein) modifies or replaces such statement. Any statement so modified or replaced shall not be deemed, except as so modified or replaced, to constitute a part hereof.</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Item 8.	Exhibits</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:bottom;border-bottom:0.5pt solid #ffffff03;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:bottom;border-bottom:0.5pt solid;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Description of Exhibit</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:bottom;"><p style="text-indent:0;font-size:12pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:bottom;"><p style="text-indent:0;font-size:12pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><a href="https://www.sec.gov/Archives/edgar/data/723603/000072360302000020/exh3i.txt"><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Articles of Incorporation of the Company, as amended, incorporated by reference to Exhibit 3(i) to the Company&#x2019;s Form 10-Q for the quarter ended July 28, 2022, filed September 11, 2002</font></a></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><a href="https://www.sec.gov/Archives/edgar/data/723603/000115752319001520/a52010021ex3_1.htm"><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Restated and Amended Bylaws of the Company, as amended July 10, 2019, incorporated by reference to Exhibit 3(ii) to the Company&#x2019;s Form 10-K for the year ended April 28, 2019, filed July 12, 2019</font><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></a></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><a href="https://www.sec.gov/Archives/edgar/data/723603/000156459020032587/culp-ex41_308.htm"><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Description of Capital Stock of the Company, incorporated by reference to Exhibit 4.1 to the Company&#x2019;s Form 10-K for the year ended May 3, 2020, filed July 17, 2020</font><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></a></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><a href="culp-ex5_1.htm"><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Opinion of Robinson Bradshaw &amp; Hinson, P.A</font><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></a></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><a href="culp-ex5_1.htm"><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Consent of Robinson Bradshaw &amp; Hinson, P.A. (included in Exhibit 5.1)</font></a></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">23.2*</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><a href="culp-ex23_2.htm"><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Consent of Grant Thornton LLP</font></a></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><a href="#signatures"><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Powers of Attorney (included on the signature page hereto)</font></a></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><a href="https://www.sec.gov/Archives/edgar/data/723603/000095017023044270/culp-2023-proxy_statemen.htm"><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Culp, Inc. Amended and Restated Equity Incentive Plan, incorporated by reference to Appendix B to the Company&#x2019;s Definitive Proxy Statement filed on August 24, 2023</font></a></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><a href="culp-exfiling_fees.htm"><font style="color:#0000ff;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Fee Filing Table</font></a></p></td>
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  <p style="text-indent:0;font-size:10pt;margin-top:12pt;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">*Filed herewith.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">[SIGNATURES ON THE NEXT PAGE]</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:center;" id="signatures"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">SIG</font><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">NATURES</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of High Point, North Carolina, on this 27</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;vertical-align:super;font-size:6.7pt;font-family:'Times New Roman',serif;min-width:fit-content;">th</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;"> day of September, 2023.</font></p>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:bottom;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:bottom;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">By:</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:bottom;border-bottom:0.5pt solid;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;/s/ Kenneth R. Bowling</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:bottom;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Executive Vice President and</font></p><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Chief Financial Office</font></p></td>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:6pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;text-decoration:underline;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Power of Attorney</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">.  Each person whose signature appears below constitutes and appoints Kenneth R. Bowling and Ashley C. Durbin as his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for such person and in his or her name, place and stead, in any and all capacities, to sign any or all further amendments (including post-effective amendments) to this registration statement and any and all successor registration statements to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated below.</font></p>
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    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Chief Executive Officer (Principal Executive Officer), Director</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">September 27, 2023</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Robert G. Culp, IV</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;border-bottom:0.5pt solid;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">/s/ Kenneth R. Bowling</font></p></td>
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    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Executive Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">September 27, 2023</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Kenneth R. Bowling</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;border-bottom:0.5pt solid;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">/s/ Franklin N. Saxon</font></p></td>
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    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Chairman of the Board of Directors</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">September 27, 2023</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Franklin N. Saxon</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;border-bottom:0.5pt solid;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">/s/ Fred A. Jackson</font></p></td>
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    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Director</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">September 27, 2023</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Fred A. Jackson</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;border-bottom:0.5pt solid;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">/s/ John A. Baugh</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Director</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">September 27, 2023</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">John A. Baugh</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
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    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">September 27, 2023</font></p></td>
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    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Director</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">September 27, 2023</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Sharon A. Decker</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;border-bottom:0.5pt solid;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">/s/ Kimberly B. Gatling</font></p></td>
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    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Director</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">September 27, 2023</font></p></td>
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    <td style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">Kimberly B. Gatling</font></p></td>
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    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;border-bottom:0.5pt solid #ffffff03;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
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    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p></td>
    <td rowspan="2" style="word-break:break-word;white-space:pre-wrap;vertical-align:top;"><p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">September 27, 2023</font></p></td>
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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>culp-ex5_1.htm
<DESCRIPTION>EX-5.1
<TEXT>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;margin-right:2.667%;text-align:right;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Exhibit 5.1</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:right;"><font style="white-space:pre-wrap;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:right;"><img src="img128730480_0.jpg" alt="img128730480_0.jpg" style="width:144px;height:80px;">&#160;</p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:right;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:18pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">September 27, 2023</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Culp, Inc.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">1823 Eastchester Drive</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Charlotte, North Carolina 28265</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
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    <td style="padding-top:0.01in;word-break:break-word;white-space:pre-wrap;vertical-align:top;padding-right:0.01in;"><p style="text-indent:0;font-size:11pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Re:</font></p></td>
    <td style="padding-top:0.01in;word-break:break-word;white-space:pre-wrap;vertical-align:top;padding-right:0.01in;"><p style="text-indent:0;font-size:11pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Registration Statement on Form S-8 relating to the issuance of 960,000 shares of  Common Stock under the Culp, Inc. Amended and Restated Equity Incentive Plan (Amended and Restated as of September 27, 2023) (the &#x201c;Plan&#x201d;)</font></p></td>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Ladies and Gentlemen:</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">We have acted as counsel to Culp, Inc., a North Carolina corporation (the &#34;Company&#34;), in connection with the preparation of a registration statement on Form S-8 (the &#34;Registration Statement&#34;) to be filed with the Securities and Exchange Commission (the &#34;Commission&#34;) under the Securities Act of 1933, as amended (the &#34;Act&#34;), relating to the offer and sale of up to 960,000 additional shares of the Company&#x2019;s Common Stock, $.05 par value (the &#x201c;Shares&#x201d;) to be issued by the Company pursuant to the Plan.</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">In such capacity, we have examined original, certified, conformed, electronic, facsimile or photographic copies, certified or otherwise identified to our satisfaction, of such records, documents, certificates and instruments as we have deemed necessary and appropriate to enable us to render the opinion expressed below. In such review, we have assumed the genuineness of all signatures, the capacity of all natural persons, the authenticity of all documents and certificates submitted to us as originals or duplicate originals, the conformity to original documents and certificates of the documents and certificates submitted to us as certified, conformed, electronic, facsimile  or photographic copies, the authenticity of the originals of such latter documents and certificates, the accuracy and completeness of all statements contained in all such documents and certificates, and the integrity and completeness of the minute books and records of the Company to the date hereof.  As to all questions of fact material to the opinion expressed herein that have not been independently established, we have relied, without investigation or analysis of any underlying data, upon certificates and statements of public officials and representatives of the Company.</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">  </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Based upon the foregoing, it is our opinion that the Shares, if and when issued by the Company in accordance with the terms and conditions of the Plan, and upon payment of the consideration payable therefor in accordance with the terms and conditions of the Plan, will be legally issued, fully paid and nonassessable and will represent validly authorized and outstanding Shares.</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">   </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">The opinions expressed herein are limited to the laws of the State of North Carolina, and we express no opinion with respect to the laws of any other state or jurisdiction.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">The opinions expressed herein are contingent on the Registration Statement becoming effective under the Act.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:right;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:right;"><font style="color:#3f4c6c;white-space:pre-wrap;font-weight:bold;font-size:7.5pt;font-family:'Arial',sans-serif;min-width:fit-content;">ROBINSON, BRADSHAW &amp; HINSON, P.A. : robinsonbradshaw.com</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:right;"><font style="color:#404040;white-space:pre-wrap;font-weight:normal;font-size:7.5pt;font-family:'Arial',sans-serif;min-width:fit-content;">Charlotte Office </font><font style="color:#404040;white-space:pre-wrap;font-weight:bold;font-size:7.5pt;font-family:'Arial',sans-serif;min-width:fit-content;">:</font><font style="color:#404040;white-space:pre-wrap;font-weight:normal;font-size:7.5pt;font-family:'Arial',sans-serif;min-width:fit-content;"> 101 N. Tryon St., Ste. 1900, Charlotte, NC 28246 </font><font style="color:#404040;white-space:pre-wrap;font-weight:bold;font-size:7.5pt;font-family:'Arial',sans-serif;min-width:fit-content;">:</font><font style="color:#404040;white-space:pre-wrap;font-weight:normal;font-size:7.5pt;font-family:'Arial',sans-serif;min-width:fit-content;"> 704.377.2536</font></p>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Arial',sans-serif;min-width:fit-content;">Culp, Inc.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Arial',sans-serif;min-width:fit-content;">September 27, 2023</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Arial',sans-serif;min-width:fit-content;">Page </font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:10pt;font-family:'Arial',sans-serif;min-width:fit-content;">2</font></p>
  <p style="text-indent:0;padding-bottom:1pt;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;border-bottom:0.75pt solid;margin-right:80%;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">We hereby consent to the use of this opinion as Exhibit 5.1 to the Registration Statement. In giving such opinion, we do not thereby admit that we are acting within the category of persons whose consent is required under Section 7 of the Act or the rules or regulations of the Commission thereunder.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">This opinion is limited to the specific issues addressed herein, and no opinion may be inferred or implied beyond that expressly stated herein.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">This opinion is furnished to you in connection with the filing of the Registration Statement and is rendered as of the date hereof.  We assume no obligation to advise you of changes in law or fact (or the effect thereof on the opinions expressed herein) that hereafter may come to our attention.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="white-space:pre-wrap;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:14pt;font-family:Times New Roman;margin-bottom:10.5pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Very truly yours,</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:16pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">ROBINSON, BRADSHAW &amp; HINSON, P.A.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">/s/ Robinson, Bradshaw &amp; Hinson, P.A.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:12pt;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:10pt;font-family:'Times New Roman',serif;min-width:fit-content;">&#160;</font></p>
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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>culp-ex23_2.htm
<DESCRIPTION>EX-23.2
<TEXT>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:18pt;text-align:right;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Exhibit 23.2</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:18pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">We have issued our reports dated July 14, 2023 with respect to the consolidated financial statements and internal control over financial reporting of Culp, Inc. included in the Annual Report on Form 10-K for the year ended April 30, 2023. We consent to the incorporation by reference of said reports in this Registration Statement of Culp, Inc. on Form S-8.</font><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">   </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:18pt;font-family:Times New Roman;margin-bottom:18pt;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">/s/ GRANT THORNTON LLP</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Charlotte, North Carolina</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">September 27, 2023</font></p>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>culp-exfiling_fees.htm
<DESCRIPTION>EX-FILING FEES
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:4pt;font-family:'Times New Roman',serif;min-width:fit-content;"> </font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:right;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Exhibit 107</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:12pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Calculation of Filing Fee Tables</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:12pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Form S-8</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">(Form Type)</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:12pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Culp, Inc.</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">(Exact Name of Registrant as Specified in its Charter)</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:12pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;text-decoration:underline;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Table 1: Newly Registered Securities</font></p>
  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
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    <td style="width:9.38%;"></td>
    <td style="width:11.54%;"></td>
    <td style="width:12.86%;"></td>
    <td style="width:12.68%;"></td>
    <td style="width:12.68%;"></td>
    <td style="width:13.62%;"></td>
    <td style="width:13.2%;"></td>
    <td style="width:14.04%;"></td>
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    <td style="border-top:0.5pt solid #000000;padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;border-left:0.5pt solid #000000;padding-left:0.01in;vertical-align:bottom;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Security Type</font></p></td>
    <td style="border-top:0.5pt solid #000000;padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:bottom;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Security Class Title</font></p></td>
    <td style="border-top:0.5pt solid #000000;padding-top:0.01in;border-right:0.5pt solid #000000;text-indent:0.7pt;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:bottom;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="margin-left:0.7pt;text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.001388888888888889in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Fee Calculation Rule</font></p></td>
    <td style="border-top:0.5pt solid #000000;padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:bottom;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Amount Registered (1)</font></p></td>
    <td style="border-top:0.5pt solid #000000;padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:bottom;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Proposed Maximum Offering Price Per Share (2)</font></p></td>
    <td style="border-top:0.5pt solid #000000;padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:bottom;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Maximum Aggregate Offering Price<br>(2)</font></p></td>
    <td style="border-top:0.5pt solid #000000;padding-top:0.01in;border-right:0.5pt solid #000000;text-indent:0.7pt;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:bottom;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="margin-left:0.7pt;text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.001388888888888889in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Fee Rate</font></p></td>
    <td style="border-top:0.5pt solid #000000;padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:bottom;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Amount of Registration Fee<br>(3)</font></p></td>
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    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;text-indent:9pt;word-break:break-word;white-space:pre-wrap;border-left:0.5pt solid #000000;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:-9pt;padding-left:9pt;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Equity</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Common Stock, par value $.05 per share</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">457(c) and 457(h)</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:6pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">960,000</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:6pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">$5.65</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:6pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">$5,424,000</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;text-indent:0.7pt;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="margin-left:0.7pt;text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">0.00011020</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:6pt;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">$597.73</font></p></td>
   </tr>
   <tr style="height:0.7pt;">
    <td colspan="5" style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;border-left:0.5pt solid #000000;padding-left:0.01in;vertical-align:top;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:center;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:right;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Total Offering Amounts</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">$5,424,000</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;text-indent:0.7pt;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="margin-left:0.7pt;text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.001388888888888889in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;"> </font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">$597.73</font></p></td>
   </tr>
   <tr style="height:0.7pt;">
    <td colspan="7" style="padding-top:0.01in;border-right:0.5pt solid #000000;text-indent:0.7pt;word-break:break-word;white-space:pre-wrap;border-left:0.5pt solid #000000;padding-left:0.01in;vertical-align:top;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:center;"><p style="margin-left:0.7pt;text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.001388888888888889in;text-align:right;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Total Fee Offsets</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:middle;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">$0</font></p></td>
   </tr>
   <tr style="height:0.7pt;">
    <td colspan="7" style="padding-top:0.01in;border-right:0.5pt solid #000000;text-indent:0.7pt;word-break:break-word;white-space:pre-wrap;border-left:0.5pt solid #000000;padding-left:0.01in;vertical-align:top;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:center;"><p style="margin-left:0.7pt;text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.001388888888888889in;text-align:right;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Net Fee Due</font></p></td>
    <td style="padding-top:0.01in;border-right:0.5pt solid #000000;word-break:break-word;white-space:pre-wrap;padding-left:0.01in;vertical-align:top;padding-bottom:0.01in;border-bottom:0.5pt solid #000000;padding-right:0.01in;text-align:left;"><p style="text-indent:0;font-size:11pt;margin-top:3.6pt;font-family:Times New Roman;margin-bottom:3.6pt;margin-right:0.011111111111111112in;text-align:center;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">$597.73</font></p></td>
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  <p style="text-indent:0;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><font style="white-space:pre-wrap;font-size:12pt;font-family:'Arial',sans-serif;min-width:fit-content;">&#160;</font></p>
  <div style="text-indent:0;display:flex;margin-top:0;justify-content:flex-start;align-items:baseline;margin-bottom:0;min-width:8%;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;text-indent:0;display:inline-flex;font-size:11pt;font-family:Arial;justify-content:flex-start;min-width:8%;">(1)</font><div style="display:inline;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the &#x201c;Securities Act&#x201d;), the Registration Statement on Form S-8 to which this exhibit relates also covers any additional shares of the Registrant&#x2019;s Common Stock that become issuable pursuant to awards under the Culp, Inc. Amended and Restated Equity Incentive Plan (the &#x201c;Amended and Restated Plan&#x201d;) by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an increase in the number of the outstanding shares of the Registrant&#x2019;s Common Stock.</font></div></div>
  <div style="text-indent:0;display:flex;margin-top:0;justify-content:flex-start;align-items:baseline;margin-bottom:0;min-width:8%;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;text-indent:0;display:inline-flex;font-size:11pt;font-family:Arial;justify-content:flex-start;min-width:8%;">(2)</font><div style="display:inline;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Estimated pursuant to Rule 457(c) and 457(h) under the Securities Act for purposes of calculating the registration fee. The fee is computed based upon $5.65, which represents the average of the high and low prices per share of the Registrant&#x2019;s Common Stock on September 21, 2023 as reported on the New York Stock Exchange.</font></div></div>
  <div style="text-indent:0;display:flex;margin-top:0;justify-content:flex-start;align-items:baseline;margin-bottom:0;min-width:8%;text-align:left;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;text-indent:0;display:inline-flex;font-size:11pt;font-family:Arial;justify-content:flex-start;min-width:8%;">(3)</font><div style="display:inline;"><font style="color:#000000;white-space:pre-wrap;font-weight:normal;font-size:11pt;font-family:'Arial',sans-serif;min-width:fit-content;">Pursuant to General Instruction E to Form S-8, a filing fee is only being paid with respect to the registration of the additional securities available for issuance under the Amended and Restated Plan.</font></div></div>
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