SEC Comment Letter 0000000000-22-013728 to Citi Trends Inc (CTRN)
Citi Trends Inc
Date: Dec. 20, 2022 · CIK: 0001318484 · Accession: 0000000000-22-013728
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File numbers found in text: 000-51315
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United States securities and exchange commission logo
December 20, 2022
David N. Makuen
Chief Executive Officer
Citi Trends, Inc.
104 Coleman Boulevard
Savannah, Georgia 31408
Re:Citi Trends, Inc.
Form 10-K for the Fiscal Year Ended January 29, 2022
Filed April 14, 2022
File No. 000-51315
Dear David N. Makuen:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services