SEC Comment Letter for Citi Trends Inc (CTRN) (CIK 0001318484) (CTRN) — Sep 27, 2011
Citi Trends Inc (CTRN) (CIK 0001318484)
Date: Sept. 27, 2011 · CIK: 0001318484 · Accession: 0000000000-11-057320
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-51315
Letter
September 27, 2011 Via Email R. David Alexander, Jr. Chief Executive Officer Citi Trends, Inc. 104 Coleman Blvd. Savannah, GA 31408 Re: Citi Trends, Inc. Form 10-K for Fiscal Year Ended January 29, 2011 Filed April 13, 2011 File No. 000-51315
Dear Mr. Alexander: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Brian K. Bhandari for
Tia Jenkins Senior Assistant Chief Accountant
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September 27, 2011 Via Email R. David Alexander, Jr. Chief Executive Officer Citi Trends, Inc. 104 Coleman Blvd. Savannah, GA 31408 Re: Citi Trends, Inc. Form 10-K for Fiscal Year Ended January 29, 2011 Filed April 13, 2011 File No. 000-51315 Dear Mr. Alexander: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Brian K. Bhandari for Tia Jenkins Senior Assistant Chief Accountant