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SEC Company Response from Citi Trends Inc (CTRN) (CIK 0001318484) (CTRN) — May 17, 2005

Citi Trends Inc (CTRN) (CIK 0001318484)
Date: May 17, 2005 · CIK: 0001318484 · Accession: 0000950123-05-006424

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File numbers found in text: 333-123028

Date
May 13, 2005
Author
R. Edward Anderson
Form
CORRESP
Company
Citi Trends Inc (CTRN) (CIK 0001318484)

Letter

ACELERATION REQUEST

CIIT TRENDS, INC.

102 Fahm Street

Savannah, GA 31401

May 13, 2005

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:

Citi Trends, Inc. – Registration Statement on Form S-1 (File No. 333-123028)

Ladies and Gentlemen:

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Citi Trends, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement (the “Registration Statement”) be accelerated so that the same may become effective on May 17, 2005 at 3:00 p.m. or as soon thereafter as may be practicable.

The amount of compensation to be allowed or paid to the underwriters and any other arrangements among the Company, the underwriters and other broker-dealers participating in the distribution, as described in the Registration Statement, have been reviewed to the extent required by the National Association of Securities Dealers, Inc. (the “NASD”) and the NASD has expressed no objections to such compensation and other arrangements.

The Company acknowledges that:

• 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;

• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• the Company 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.

The Company understands that the Staff will consider this request as confirmation by the Company of its awareness of its obligations under the Securities Act as they relate to the offering contemplated by the Registration Statement.

It would be appreciated if, as soon as the Registration Statement has become effective, you would so inform our attorney, William Schwitter, by telephone at (212) 318-6400.

Very truly yours,
CITI TRENDS, INC.

Show Raw Text
CORRESP
1
filename1.htm

ACELERATION REQUEST

CIIT TRENDS, INC.

102 Fahm Street

Savannah, GA 31401

May 13, 2005

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549

    Re:

    Citi Trends, Inc. – Registration Statement on Form S-1 (File No.
333-123028)

Ladies and Gentlemen:

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended (the
“Securities Act”), Citi Trends, Inc. (the “Company”) hereby requests that the effective date of the
above-referenced Registration Statement (the “Registration Statement”) be accelerated so that the
same may become effective on May 17, 2005 at 3:00 p.m. or as soon thereafter as may be practicable.

The amount of compensation to be allowed or paid to the underwriters and any other arrangements
among the Company, the underwriters and other broker-dealers participating in the distribution, as
described in the Registration Statement, have been reviewed to the extent required by the National
Association of Securities Dealers, Inc. (the “NASD”) and the NASD has expressed no objections to
such compensation and other arrangements.

The Company acknowledges that:

•     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;

•     the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the
       Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•     the Company 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.

The Company understands that the Staff will consider this request as confirmation by the Company of
its awareness of its obligations under the Securities Act as they relate to the offering
contemplated by the Registration Statement.

It would be appreciated if, as soon as the Registration Statement has become effective, you would
so inform our attorney, William Schwitter, by telephone at (212) 318-6400.

Very truly yours,

CITI TRENDS, INC.

By: /s/ R. Edward Anderson

      Name: R. Edward Anderson

      Title: Chief Executive Officer