EXHIBIT 99.1
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                              CONFIRMING STATEMENT


This Confirming Statement confirms that the undersigned, Clark J. Hinkley, has
authorized and designated each of H.W. Mullins, Jodi L. Taylor or Donna F.
Henderson and the Section 16 Compliance Officer (the "Authorized Parties")
designated by Harold's Stores, Inc. (the "Company"), signing singly, to execute
and file on the undersigned's behalf all Forms 3, 4 and 5 (including any
amendments thereto) that the undersigned may be required to file with the United
States Securities and Exchange Commission as a result of the undersigned's
ownership of or transactions in securities of the Company. The authority of each
of the Authorized Parties under this Confirming Statement shall continue until
the undersigned is no longer required to file Forms 3, 4 and 5, with regard to
the undersigned's ownership of or transactions in securities of the Company,
unless earlier revoked in writing.

The undersigned acknowledges that the Authorized Parties are not assuming any of
the undersigned's responsibilities to comply with Section 16 of the Securities
Exchange Act of 1934, as amended.

Executed this 23rd day of July 2005.



                                                   /s/ Clark J. Hinkley
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                                                   Clark J. Hinkley