September 6, 2019

Michelle Gass
Chief Executive Officer
KOHLS Corp
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

       Re: KOHLS Corp
           Form 10-K for Fiscal Year Ended February 2, 2019
           Filed March 22, 2019
           Response Dated August 16, 2019
           File No. 001-11084

Dear Ms. Gass:

        We have reviewed your August 16, 2019 response to our comment letter
and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.

       Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your
response.

      After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
August 5, 2019 letter.

Response Letter dated August 16, 2019

Form 10-K for Fiscal Year Ended February 2, 2019
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Net Sales, page 19

1.    We note your response to comment 1 indicates that in certain
circumstances you may
      provide additional disclosure regarding the increase or decrease in
digital sales within
      your analysis of results of operations in future periodic filings. To
assist us in
      understanding your response please provide us with the following
additional information:

          Please clarify what you meant by your response that "To the extent
that digital sales
          are a key driver of our net sales performance and discussed on our
quarterly earnings
 Michelle Gass
KOHLS Corp
September 6, 2019
Page 2
             call, we will discuss the increase or decrease in digital sales in
our quarterly and
             annual filings." In doing so, please tell us in more detail the
circumstances under
             which you plan to provide additional disclosure regarding the
change in digital sales
             within MD&A in your future periodic reports. We remind you that
one of the
             purposes of MD&A is to provide a narrative explanation of your
company s financial
             statements that enables investors to see the company through the
eyes of management.
             If you plan to provide such disclosure in your next periodic
filing, please tell us that in
             your response; or if you do not believe you currently meet the
circumstances where
             such disclosure is appropriate under Item 303 of Regulation S-K
and SEC Release No.
             33-8350, please tell us why.

             If you intend to discuss the change in digital sales within your
analysis of results of
             operations, please tell us how you considered providing your
investors with insight
             into how the change in digital sales relates to the change in
total net sales. If you
             discuss the change in digital sales but it does not have a direct
relationship to the
             change in total net sales, please tell us how you could clarify
this for your investors.



       You may contact Sondra Snyder, Staff Accountant at (202) 551-3332,
Jacqueline
Kaufman, Staff Attorney at (202) 551-3797 or Jennifer Thompson, Accounting
Branch Chief at
(202) 551-3737 with any questions.



FirstName LastNameMichelle Gass                                  Sincerely,
Comapany NameKOHLS Corp
                                                                 Division of
Corporation Finance
September 6, 2019 Page 2                                         Office of
Consumer Products
FirstName LastName