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CORRESP Filing

Citi Trends Inc
Date: June 18, 2025 · CIK: 0001318484 · Accession: 0001104659-25-060572

Financial Reporting Regulatory Compliance Internal Controls

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Referenced dates: June 5, 2025

Date
June 18, 2025
Author
/s/ Heather Plutino
Form
CORRESP
Company
Citi Trends Inc

Letter

Division of Corporation Finance Office of Trade & Services Form 10-K for Fiscal Year Ended February 1, Item 2.02 Form 8-K dated March 18, 2025 Item 2.02 Form 8-K dated June 3, 2025

Re: Citi Trends, Inc.

Dear Ms. Li and Mr. Decker:

We are in receipt of the comments of the staff of the Securities and Exchange Commission (the "Staff") contained in its comment letter to Citi Trends, Inc., dated June 5, 2025 (the "Comment Letter"). As discussed with the Staff, we are writing to confirm that we will respond to the Comment Letter by July 2, 2025.

If you have any questions, please do not hesitate to contact me.

Sincerely,
/s/ Heather Plutino

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CORRESP
 1
 filename1.htm

 June 18, 2025

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Trade & Services

 100 F Street N.E.

 Washington, DC 20549

 Attn: Suying Li and Rufus Decker

 Re: Citi Trends, Inc.

 Form 10-K for Fiscal Year Ended February 1,
2025

 Item 2.02 Form 8-K dated March 18, 2025

 Item 2.02 Form 8-K dated June 3, 2025

 Dear Ms. Li and Mr. Decker:

 We are in receipt of the comments of the staff
of the Securities and Exchange Commission (the "Staff") contained in its comment letter to Citi Trends, Inc., dated June 5,
2025 (the "Comment Letter"). As discussed with the Staff, we are writing to confirm that we will respond to the Comment Letter
by July 2, 2025.

 If you have any questions,
please do not hesitate to contact me.

 Sincerely,

 /s/ Heather Plutino

 Heather Plutino

 Chief Financial Officer