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CORRESP
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corresp

FEDERATED DEPARTMENT STORES, INC.

7 West Seventh Street

Cincinnati, Ohio 45202

(513) 579-7000

May 26, 2005

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

    Attention:
    H. Christopher Owings, Assistant Director

Howard M. Baik

Facsimile No.: (202) 772-9204

Re: Federated Department Stores, Inc. Registration Statement on Form S-4 (No. 333-123667)

      The undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act
of 1933, as amended, that the Registration Statement on Form S-4 (No. 333-123667), as amended, of
Federated Department Stores, Inc. be declared effective at the end of the day on May 26, 2005, or
as early as practicable thereafter. We respectfully request that we be notified of such
effectiveness by a telephone call to the undersigned at (513) 579-7560 and that such effectiveness
also be confirmed in writing.

      The undersigned acknowledges that: (i) should the Commission or the staff, acting pursuant to
delegated authority, declare the filing effective, it does not foreclose the Commission from taking
any action with respect to the filing; (ii) the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective, does not relieve the
undersigned from its full responsibility for the adequacy and accuracy of the disclosure in the
filing; and (iii) the undersigned may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

    Federated Department Stores, Inc.

    By:
    /s/  Dennis J. Broderick

    Name:
    Dennis J. Broderick, Esq.

    Title:
    Senior Vice President, General Counsel and Secretary

    cc:
    Lyle G. Ganske, Esq./Jones Day

Christopher J. Hewitt, Esq./Jones Day