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 |