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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-042927.txt : 20060920
<SEC-HEADER>0000000000-05-042927.hdr.sgml : 20060920
<ACCEPTANCE-DATETIME>20050819091506
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-042927
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050819

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HAROLDS STORES INC
		CENTRAL INDEX KEY:			0000818682
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-FAMILY CLOTHING STORES [5651]
		IRS NUMBER:				731308796
		STATE OF INCORPORATION:			OK
		FISCAL YEAR END:			0128

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		765 ASP
		CITY:			NORMAN
		STATE:			OK
		ZIP:			73069
		BUSINESS PHONE:		4053294045

	MAIL ADDRESS:	
		STREET 1:		765 ASP
		CITY:			NORMAN
		STATE:			OK
		ZIP:			73069
PUBLIC REFERENCE ACCESSION NUMBER:		0000818682-05-000005
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561
							August 19, 2005


Ms. Jodi L. Taylor
Chief Financial Officer
Harold`s Stores, Inc.
765 Asp Avenue
Norman, Oklahoma 73069

		RE:	Harold`s Stores, Inc.
			Form 10-K for Fiscal Year Ended January 29, 2005
			Form 10-Q for Quarterly Period Ended April 30, 2005
			File No. 001-10892

Dear Ms. Taylor:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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