0000018255-17-000005.txt : 20170217 0000018255-17-000005.hdr.sgml : 20170217 20170113154131 ACCESSION NUMBER: 0000018255-17-000005 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CATO CORP CENTRAL INDEX KEY: 0000018255 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-WOMEN'S CLOTHING STORES [5621] IRS NUMBER: 560484485 STATE OF INCORPORATION: DE FISCAL YEAR END: 0203 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8100 DENMARK ROAD CITY: CHARLOTTE STATE: NC ZIP: 28273-5975 BUSINESS PHONE: 7045517352 MAIL ADDRESS: STREET 1: 8100 DENMARK ROAD CITY: CHARLOTTE STATE: NC ZIP: 28273-5975 FORMER COMPANY: FORMER CONFORMED NAME: CATO STORES INC DATE OF NAME CHANGE: 19701002 CORRESP 1 filename1.htm karsseccommentltrreplyv2.htm - Generated by SEC Publisher for SEC Filing

January 13, 2017

VIA EDGAR

Craig Arakawa
Accounting Branch Chief
Office of Beverages, Apparel and Mining
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549

RE:

The Cato Corporation

Form 10-K for the Fiscal Year Ended January 30, 2016 Filed March 24, 2016 File No. 001-31340

 

Dear Mr. Arakawa:

We submit this letter in response to your letter dated January 6, 2017, in which you requested clarification with respect to certain disclosures in the above-referenced filing.

For your convenience and reference, we repeat your comments below (using the same numbering in your letter) and our responses follow.

Form 10-K for the Fiscal Year Ended January 30, 2016 Exhibit - 23

1.      We note your auditor’s consent to the incorporation by reference in the registration statements on Form S-8 contains a reference to an audit report dated March 27, 2015.
  Please obtain and file a revised auditor’s consent that references the current year audit report dated March 24, 2016.

The Cato Corporation (“Cato”) had a typographical error in its Exhibit 23.1. Cato has obtained a revised auditor’s consent that references the current year audit report dated March 24, 2016 and has filed a Form 10-K/A with the revised Exhibit 23.1.

The Cato Corporation makes the following acknowledgments:

  • That it is responsible for the adequacy and accuracy of the disclosure in the filing;
  • Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

8100 Denmark Road
P.O. Box 34216
Charlotte, North Carolina 28234
(704) 554-8510

 

  • The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have questions, please contact me at (704) 551-7315.

Sincerely,

John R. Howe
Executive Vice President
Chief Financial Officer

8100 Denmark Road P.O. Box 34216

Charlotte, North Carolina 28234 (704) 554-8510

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