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                            August 24, 2022

       Jason Judd
       Chief Financial Officer
       Express, Inc.
       1 Express Drive
       Columbus, OH 43230

                                                        Re: Express, Inc.
                                                            Form 10-K for the
Fiscal Year Ended January 29, 2022
                                                            Filed March 24,
2022
                                                            Form 10-Q for the
Quarterly Period Ended April 30, 2022
                                                            Filed June 8, 2022
                                                            File No. 001-34742

       Dear Mr. Judd:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended January 29, 2022

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Operating Income/(Loss), Net Loss, Diluted Earnings Per Share and
EBITDA, page 36

   1.                                                   Your adjustments for
tax valuation allowances in your reconciliations of adjusted net
                                                        loss and adjusted
diluted EPS appear to result in individually tailored recognition
                                                        methods. Please revise
your presentation to omit these adjustments or tell us why you
                                                        believe they are
appropriate. Refer to Question 100.04 of the Staff's Compliance and
                                                        Disclosure
Interpretations on Non-GAAP Financial Measures.
 Jason Judd
Express, Inc.
August 24, 2022
Page 2
Form 10-Q for the Quarterly Period Ended April 30, 2022

Item 2. Management's Discussion and Analysis of Financial Condition and Results
of
Operations, page 23

2.       We note your disclosure on page 29 that ongoing supply chain
challenges have impacted
         your gross profit. In future filings, please discuss whether supply
chain disruptions
         materially affect your outlook or business goals. Specify whether
these challenges have
         materially impacted your results of operations or capital resources
and quantify, to the
         extent possible, how your sales, profits, and/or liquidity have been
impacted.
3.       We note your disclosure on page 30 that general inflationary pressures
contributed to
         increased selling, general and administrative expenses. In future
filings, please expand to
         identify the principal factors contributing to the inflationary
pressures you experienced
         and clarify the resulting impact. In addition, please update your
disclosure to identify
         actions planned or taken, if any, to mitigate inflationary pressures.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact James Giugliano at 202-551-3319 or Adam Phippen at
202-551-3336 if
you have any questions.



FirstName LastNameJason Judd                                   Sincerely,
Comapany NameExpress, Inc.
                                                               Division of
Corporation Finance
August 24, 2022 Page 2                                         Office of Trade
& Services
FirstName LastName