SEC Comment Letter for Citi Trends Inc (CTRN) (CIK 0001318484) (CTRN) — Feb 7, 2014
Citi Trends Inc (CTRN) (CIK 0001318484)
Date: Feb. 7, 2014 · CIK: 0001318484 · Accession: 0000000000-14-006701
AI Filing Summary & Sentiment
Reasoning
Letter
February 7, 2014 Via E -mail Bruce D. Smith Chief Financial Officer Citi Trends, Inc. 104 Coleman Boulevard Savannah, G A 31408
Re: Citi Trends, Inc. Form 10-K for the Fiscal Year Ended February 2, 2013 Filed April 17, 2013 File No. 000 -51315
Dear Mr. Smith :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who ar e responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Tia L. Jenkins
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February 7, 2014 Via E -mail Bruce D. Smith Chief Financial Officer Citi Trends, Inc. 104 Coleman Boulevard Savannah, G A 31408 Re: Citi Trends, Inc. Form 10-K for the Fiscal Year Ended February 2, 2013 Filed April 17, 2013 File No. 000 -51315 Dear Mr. Smith : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who ar e responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel , and Mining