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June 14, 2022
Mark Worden
President, Chief Executive Officer and Director
Shoe Carnival, Inc.
7500 East Columbia Street
Evansville, IN 47715
Re:Shoe Carnival Inc.
Form 10-K for the Fiscal Year Ended January 29, 2022
Filed March 25, 2022
File No. 000-21360
Dear Mr. Worden:
            We have reviewed your filing 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 the 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 the comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended January 29, 2022
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations
Fiscal 2021 Compared to Fiscal 2020, page 31
1.Where you attribute material fluctuations in your results of operations to multiple factors,
please quantify each factor cited so that investors may understand the magnitude and
relative impact of each factor.  In this regard, you attribute the increase in net sales to an
increase in units sold and an increase in the average transaction price.  Refer to Item
303(b) of Regulation S-K.

 FirstName LastNameMark Worden
 Comapany NameShoe Carnival, Inc.
 June 14, 2022 Page 2
 FirstName LastName
Mark Worden
Shoe Carnival, Inc.
June 14, 2022
Page 2
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            You may contact Keira Nakada at 202-551-3659 or Rufus Decker at 202-551-3769 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services