0001157523-17-001953.txt : 20170815 0001157523-17-001953.hdr.sgml : 20170815 20170714161709 ACCESSION NUMBER: 0001157523-17-001953 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170714 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FREDS INC CENTRAL INDEX KEY: 0000724571 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-VARIETY STORES [5331] IRS NUMBER: 620634010 STATE OF INCORPORATION: TN FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4300 NEW GETWELL RD CITY: MEMPHIS STATE: TN ZIP: 38118 BUSINESS PHONE: 9013658880 MAIL ADDRESS: STREET 1: 4300 NEW GETWELL ROAD CITY: MEMPHIS STATE: TN ZIP: 38118 FORMER COMPANY: FORMER CONFORMED NAME: BADDOUR INC DATE OF NAME CHANGE: 19910620 CORRESP 1 filename1.htm
FRED'S, INC.
4300 New Getwell Road
Memphis, Tennessee 38118


July 14, 2017

VIA EDGAR

Mara Ransom
Assistant Director
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549

Re:            Fred's, Inc.
Registration Statement on Form S-3 filed June 30, 2017
File No. 333-219115
REQUEST FOR ACCELERATION OF EFFECTIVENESS

Dear Ms. Ransom:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Fred's, Inc. (the "Company") hereby respectfully requests acceleration of the effectiveness of the Company's Registration Statement on Form S-3, File Number 333-219115, so that it will be declared effective on Tuesday, July 18, 2017 at 4:30 p.m. Eastern Time, or as soon as practicable thereafter.

Please direct any questions or comments regarding this filing to Andrew T. Yonchak, Esq. at (901) 577-2330 of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, legal counsel to the Company.

Very truly yours,

Fred's, Inc.


By:            /s/ Michael K. Bloom
Name:  Michael K. Bloom
Title:  Chief Executive Officer