8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported: October 5, 2006): October 5, 2006

NEW YORK & COMPANY, INC.(Exact name of registrant as specified in its charter)

DELAWARE	1-32315	33-1031445
(State or other jurisdiction of	(Commission File Number)	(IRS Employer Identification No.)
incorporation)

450 West 33rd Street
5th Floor
New York, New York 10001
(Address of Principal executive offices, including  Zip Code)

(212) 884-2000
(Registrant’s telephone number, including area code)

Not Applicable
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 7.01 Regulation FD Disclosure

On October 5, 2006 we issued a press release announcing, among other things, our September 2006 sales results.  The press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

Item 9.01 Financial Statements and Exhibits

(d) Exhibit

Exhibit No.	Description
99.1	Press release issued on October 5, 2006

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	NEW YORK & COMPANY, INC.
		/s/ Ronald W. Ristau
Date: October 5, 2006	Name:	Ronald W. Ristau
	Title:	Chief Operating Officer and Chief Financial Officer

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EXHIBIT INDEX

Exhibit No.	Description
99.1	Press release issued October 5, 2006

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EX-99.1

Exhibit 99.1

Final: For Release	Company Contact:
	Ronald Ristau
	Chief Operating Officer
	Chief Financial Officer
	(212) 884-2000
	Investor/Media Contact:
	Integrated Corporate Relations
	(203) 682-8200
	Investor: Allison Malkin
	Media: Kellie Baldyga

NEW YORK & COMPANY, INC. REPORTS SEPTEMBER SALES RESULTS
Total Sales Increase 9.2%
Comparable Store Sales Increase 2.3%

New York, New York — October 5, 2006 — New York & Company, Inc. [NYSE:NWY], a specialty apparel chain with 548 stores, announced today that total net sales for the five-week period ended September 30, 2006 increased 9.2% to $114.6 million, as compared to $104.9 million in the prior year period. Comparable store sales increased 2.3% for the five-week period, as compared to a comparable store sales decrease of 0.4% in the prior year period.

Total net sales for the thirty-five week year-to-date period ended September 30, 2006 increased 3.0% to $723.3 million, as compared to $702.3 million in the prior year period. Comparable store sales decreased 4.6% for the thirty-five week period, as compared to an increase of 0.1% in the prior year period.

Richard P. Crystal, Chairman and CEO stated: “We are pleased with our performance for September as sales were up 2.3% on a comparable store basis versus a highly promotional month the prior year.  Our offerings resonated well with our customers across key merchandising categories generating significantly higher margins than last year.  As a result, we expect third quarter diluted earnings per share to be at the high end of our previously issued earnings guidance range.”

Mr. Crystal added: “We are encouraged with the progress of our initiatives in design and merchandising and the positive impact of our celebrity marketing campaign featuring Grey’s Anatomy stars Ellen Pompeo and Patrick Dempsey.  Ellen and Patrick, better known as Meredith Grey and Derek ‘Dr. McDreamy’ Shepherd, have been a pleasure to work with and we are excited to announce that we will continue to use both for our Holiday 2006 advertising campaign.”

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The Company opened eight new stores in September, ending the month with 548 stores and 3.3 million selling square feet in operation.

Conference Call Information

To listen to New York & Company’s pre-recorded September sales message beginning today, Thursday, October 5, 2006 at 8:00 am ET, please dial (888) 203-1112 followed by the conference identification number #1785143.

Forward-Looking Statements: This press release contains certain forward-looking statements.  Some of these statements can be identified by terms and phrases such as “anticipate,” “believe,” “intend,” “estimate,” “expect,” “continue,” “could,” “may,” “plan,” “project,” “predict” and similar expressions and include references to assumptions that we believe are reasonable and relate to our future prospects, developments and business strategies.  Such statements are subject to various risks and uncertainties that could cause actual results to differ materially.  These include, but are not limited to:  (i) our ability to open and operate stores successfully; (ii) seasonal fluctuations in our business; (iii) our ability to anticipate and respond to fashion trends and launch new product lines successfully; (iv) general economic conditions, consumer confidence and spending patterns; (v) our dependence on mall traffic for our sales; (vi) the susceptibility of our business to extreme and/or unseasonable weather conditions; (vii) our ability to retain and recruit key personnel; (viii) our reliance on third parties to manage some aspects of our business; (ix) changes in the cost of raw materials, distribution services or labor; (x) our reliance on foreign sources of production; (xi) the potential impact of natural disasters and health concerns relating to outbreaks of widespread diseases, particularly on manufacturing operations of our vendors; (xii) the ability of our manufacturers to manufacture and deliver products in a timely manner while meeting our quality standards; (xiii) our ability to successfully integrate acquired businesses into our existing business; (xiv) our reliance on manufacturers to maintain ethical business practices; (xv) our ability to protect our trademarks and other intellectual property rights; (xvi) our ability to maintain and our reliance on our information systems infrastructure; (xvii) our dependence on the success of our brand; (xviii) competition in our market, including promotional and pricing competition; (xix) our reliance on the effective use of customer information; (xx) the effects of government regulation; (xxi) the control of our company by our sponsors; and (xxii) other risks and uncertainties as described in our documents filed with the SEC, including our Annual Report on Form 10-K and our Quarterly Reports on Form 10-Q.  We undertake no obligation to revise the forward-looking statements included in this press release to reflect any future events or circumstances.

About New York & Company, Inc.

New York & Company, Inc., founded in 1918, is a leading specialty retailer of fashion-oriented, moderately-priced women’s apparel. The Company’s proprietary branded New York & Company ™ merchandise is sold exclusively through its national network of New York & Company retail stores. The Company currently operates 548 retail stores in 45 states. Additionally, certain product, press release and SEC filing information concerning the Company are available at the Company’s website: www.nyandcompany.com.

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