0001174947-15-001259.txt : 20150924 0001174947-15-001259.hdr.sgml : 20150924 20150728134130 ACCESSION NUMBER: 0001174947-15-001259 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150728 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SHOE CARNIVAL INC CENTRAL INDEX KEY: 0000895447 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-SHOE STORES [5661] IRS NUMBER: 351736614 STATE OF INCORPORATION: IN FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7500 EAST COLUMBIA STREET CITY: EVANSVILLE STATE: IN ZIP: 47715 BUSINESS PHONE: 8128676471 MAIL ADDRESS: STREET 1: 7500 EAST COLUMBIA STREET CITY: EVANSVILLE STATE: IN ZIP: 47715 CORRESP 1 filename1.htm

SHOE CARNIVAL, INC.
7500 East Columbia Street
Evansville, Indiana 47715
(812) 867-6471

July 28, 2015

VIA EDGAR

Ms. Tia L. Jenkins
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:

Shoe Carnival, Inc.
Form 10-K for the Fiscal Year Ended January 31, 2015
Filed on April 16, 2015
File No. 000-21360

Dear Ms. Jenkins:

Shoe Carnival, Inc. (the “Company”) is in receipt of the comment letter dated July 23, 2015 (the “Comment Letter”) from the Division of Corporation Finance of the Securities and Exchange Commission (the “SEC”). Per a telephone discussion between Brian McAllister of the SEC and our outside counsel, we hereby respectfully notify the SEC of the Company’s intent to respond to the Comment Letter on or before August 20, 2015.

If you should have any questions, please contact me at (812) 867-4037, or our outside counsel, Janelle Blankenship of Faegre Baker Daniels LLP, at (317) 569-4881.

Very truly yours,

/s/ W. Kerry Jackson
W. Kerry Jackson

cc:

Brian McAllister
John Archfield
Clifton E. Sifford