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: March 20, 2008): March 20, 2008

NEW YORK & COMPANY, INC.

(Exact name of registrant as specified in its charter)

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

450 West 33^rd Street
5^th 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 March 20, 2008, we made available on our website (www.nyandcompany.com), historical comparable store sales for our New York & Company brand and historical consolidating statements of operations for New York & Company, JasmineSola and the Consolidated Company for fiscal years 2007, 2006 and 2005. The reports are attached hereto as exhibits 99.1, 99.2, 99.3, and 99.4 and are incorporated herein by reference.

Item 9.01 Financial Statements and Exhibits

(d)  Exhibit
Exhibit No.	Description
99.1	Schedule of Historical Comparable Store Sales Percentages for the New York & Company Brand issued on March 20, 2008
99.2	Schedule of Consolidating Statements of Operations for fiscal year 2007 issued on March 20, 2008
99.3	Schedule of Consolidating Statements of Operations for fiscal year 2006 issued on March 20, 2008
99.4	Schedule of Consolidating Statements of Operations for fiscal year 2005 issued on March 20, 2008

2

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: March 20, 2008	Name:	Ronald W. Ristau
	Title:	President and
		Chief Financial Officer

3

EX-99.1

Exhibit 99.1

New York & Company, Inc. and Subsidiaries
Schedule of Historical Comparable Store Sales Percentages for the New York & Company Brand
- - Fiscal Year 2007, Fiscal Year 2006, Fiscal Year 2005, Fiscal Year 2004, Fiscal Year 2003, and Combined Fiscal 2002 (1) -

	Fiscal		Fiscal		Fiscal		Fiscal		Fiscal		Combined
	Year		Year		Year		Year		Year		Fiscal
	2007		2006		2005		2004		2003		2002
FEB	3.2	%	(12.8	)%	9.8	%	25.0	%	(5.8	)%	5.0	%
MAR	5.4	%	(15.7	)%	2.9	%	13.0	%	(2.2	)%	9.5	%
APR	(11.3	)%	2.6	%	(0.7	)%	6.5	%	8.5	%	(6.2	)%
Q1	(0.7	)%	(9.2	)%	3.9	%	14.1	%	0.0	%	2.9	%
MAY	n/d		(5.2	)%	0.6	%	21.2	%	8.6	%	6.9	%
JUN	n/d		(5.5	)%	3.3	%	9.7	%	4.9	%	6.5	%
JUL	n/d		(0.1	)%	(3.9	)%	10.6	%	8.9	%	6.6	%
Q2	4.9	%	(4.0	)%	0.4	%	14.1	%	7.3	%	6.7	%
AUG	n/d		1.0	%	(13.4	)%	12.4	%	7.6	%	(0.6	)%
SEP	n/d		2.3	%	(0.4	)%	4.6	%	14.0	%	0.0	%
OCT	n/d		(2.3	)%	4.7	%	4.1	%	(4.6	)%	0.1	%
Q3	(4.8	)%	0.6	%	(3.1	)%	7.0	%	6.2	%	(0.2	)%
NOV	n/d		(2.8	)%	12.9	%	(0.4	)%	5.9	%	(2.2	)%
DEC	n/d		3.2	%	10.9	%	(5.5	)%	7.0	%	(0.4	)%
JAN	n/d		2.3	%	0.6	%	1.2	%	11.1	%	(1.6	)%
Q4	(3.5	)%	1.1	%	9.6	%	(2.7	)%	7.4	%	(1.2	)%
FULL
YEAR	(1.3	)%	(2.7	)%	3.2	%	7.2	%	5.3	%	1.7	%

(1) Fiscal Year 2007 represents the 52 weeks ending February 2, 2008. Fiscal Year 2006 represents the 53 weeks ended February 3, 2007. Fiscal Year 2005, Fiscal Year 2004 and Fiscal Year 2003 represent the 52 weeks ended January 28, 2006, January 29, 2005 and January 31, 2004, respectively.  Combined Fiscal 2002 represents the period from February 2, 2002 to November 26, 2002 (date of acquisition from Limited Brands, Inc.) and the period from November 27, 2002 to February 1, 2003 and does not comply with generally accepted accounting principles.

n/d = not disclosed

EX-99.2

Exhibit 99.2

New York & Company, Inc. and Subsidiaries
Schedule of Consolidating Statements of Operations
- - Fiscal Year 2007 (amounts in thousands, except per share amounts) -

(Unaudited)

	Three Months Ended May 5, 2007						Three Months Ended August 4, 2007						Three Months Ended November 3, 2007						Three Months Ended February 2, 2008						Twelve Months Ended February 2, 2008
	New York  &				Consolidated		New York  &				Consolidated		New York  &				Consolidated		New York  &				Consolidated		New York  &				Consolidated
	Company		JasmineSola		Company		Company		JasmineSola		Company		Company		JasmineSola		Company		Company		JasmineSola		Company		Company		JasmineSola		Company
Net sales	$274,186		$9,776		$283,962		$284,966		$9,436		$294,402		$276,379		$10,601		$286,980		$359,413		$13,414		$372,827		$1,194,944		$43,227		$1,238,171
Cost of goods sold, buying and occupancy costs	194,743		10,776		205,519		206,275		9,296		215,571		194,263		8,066		202,329		256,458		16,796		273,254		851,739		44,934		896,673
Gross profit	79,443		(1,000	)	78,443		78,691		140		78,831		82,116		2,535		84,651		102,955		(3,382	)	99,573		343,205		(1,707	)	341,498
Selling, general and administrative expenses	70,525		6,317		76,842		70,051		2,708		72,759		73,758		2,941		76,699		83,991		3,190		87,181		298,325		15,156		313,481
Loss from impairment charges related to JasmineSola	—		—		—		—		—		—		—		35,249		35,249		—		—		—		—		35,249		35,249
Operating income (loss)	8,918		(7,317	)	1,601		8,640		(2,568	)	6,072		8,358		(35,655	)	(27,297	)	18,964		(6,572	)	12,392		44,880		(52,112	)	(7,232	)
Interest expense, net	261		—		261		219		—		219		437		—		437		283		—		283		1,200		—		1,200
Income (loss) before income taxes	8,657		(7,317	)	1,340		8,421		(2,568	)	5,853		7,921		(35,655	)	(27,734	)	18,681		(6,572	)	12,109		43,680		(52,112	)	(8,432	)
Income tax provision (benefit)	3,480		(2,942	)	538		3,385		(1,031	)	2,354		2,630		(14,334	)	(11,704	)	7,509		(2,272	)	5,237		17,004		(20,579	)	(3,575	)
Net income (loss)	$5,177		$(4,375	)	$802		$5,036		$(1,537	)	$3,499		$5,291		$(21,321	)	$(16,030	)	$11,172		$(4,300	)	$6,872		$26,676		$(31,533	)	$(4,857	)
Basic earnings (loss) per share	$0.09		$(0.08	)	$0.01		$0.09		$(0.03	)	$0.06		$0.09		$(0.36	)	$(0.27	)	$0.19		$(0.07	)	$0.12		$0.46		$(0.54	)	$(0.08	)
Diluted earnings (loss) per share	$0.08		$(0.07	)	$0.01		$0.08		$(0.02	)	$0.06		$0.09		$(0.35	)	$(0.26	)	$0.18		$(0.07	)	$0.11		$0.44		$(0.52	)	$(0.08	)
Weighted average shares outstanding:
Basic shares of common stock	57,805		57,805		57,805		58,262		58,262		58,262		58,845		58,845		58,845		59,237		59,237		59,237		58,537		58,537		58,537
Diluted shares of common stock	60,869		60,869		60,869		60,954		60,954		60,954		61,074		61,074		61,074		61,214		61,214		61,214		61,028		61,028		61,028
As a percentage of net sales:
Net sales	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%
Cost of goods sold, buying and occupancy costs	71.0	%	110.2	%	72.4	%	72.4	%	98.5	%	73.2	%	70.3	%	76.1	%	70.5	%	71.4	%	125.2	%	73.3	%	71.3	%	103.9	%	72.4	%
Gross profit	29.0	%	(10.2	%)	27.6	%	27.6	%	1.5	%	26.8	%	29.7	%	23.9	%	29.5	%	28.6	%	(25.2	%)	26.7	%	28.7	%	(3.9	%)	27.6	%
Selling, general and administrative expenses	25.7	%	64.6	%	27.0	%	24.6	%	28.7	%	24.7	%	26.7	%	27.7	%	26.7	%	23.3	%	23.8	%	23.4	%	24.9	%	35.1	%	25.3	%
Loss from impairment charges related to JasmineSola	—	%	—	%	—	%	—	%	—	%	—	%	—	%	332.5	%	12.3	%	—	%	—	%	—	%	—	%	81.6	%	2.9	%
Operating income (loss)	3.3	%	(74.8	%)	0.6	%	3.0	%	(27.2	%)	2.1	%	3.0	%	(336.3	%)	(9.5	%)	5.3	%	(49.0	%)	3.3	%	3.8	%	(120.6	%)	(0.6	%)
Interest expense, net	0.1	%	—	%	0.1	%	0.1	%	—	%	0.1	%	0.2	%	—	%	0.2	%	0.1	%	—	%	0.1	%	0.1	%	—	%	0.1	%
Income (loss) before income taxes	3.2	%	(74.8	%)	0.5	%	2.9	%	(27.2	%)	2.0	%	2.8	%	(336.3	%)	(9.7	%)	5.2	%	(49.0	%)	3.2	%	3.7	%	(120.6	%)	(0.7	%)
Income tax provision (benefit)	1.3	%	(30.0	%)	0.2	%	1.1	%	(10.9	%)	0.8	%	0.9	%	(135.2	%)	(4.1	%)	2.1	%	(16.9	%)	1.4	%	1.5	%	(47.7	%)	(0.3	%)
Net income (loss)	1.9	%	(44.8	%)	0.3	%	1.8	%	(16.3	%)	1.2	%	1.9	%	(201.1	%)	(5.6	%)	3.1	%	(32.1	%)	1.8	%	2.2	%	(72.9	%)	(0.4	%)

EX-99.3

Exhibit 99.3

New York & Company, Inc. and Subsidiaries
Schedule of Consolidating Statements of Operations
- - Fiscal Year 2006 (amounts in thousands, except per share amounts) -

(Unaudited)

	Three Months Ended April 29, 2006						Three Months Ended July 29, 2006						Three Months Ended October 28, 2006						Three Months Ended February 3, 2007						Twelve Months Ended February 3, 2007
	New York & Company		JasmineSola		Consolidated Company		New York & Company		JasmineSola		Consolidated Company		New York & Company		JasmineSola		Consolidated Company		New York & Company		JasmineSola		Consolidated Company		New York & Company		JasmineSola		Consolidated Company
Net sales	$259,015		$8,122		$267,137		$256,993		$7,865		$264,858		$260,007		$10,915		$270,922		$377,318		$12,958		$390,276		$1,153,333		$39,860		$1,193,193
Cost of goods sold, buying and occupancy costs	182,124		5,910		188,034		182,524		6,753		189,277		172,356		8,640		180,996		249,753		10,284		260,037		786,757		31,587		818,344
Gross profit	76,891		2,212		79,103		74,469		1,112		75,581		87,651		2,275		89,926		127,565		2,674		130,239		366,576		8,273		374,849
Selling, general and administrative expenses	66,571		1,913		68,484		61,518		2,682		64,200		70,254		3,128		73,382		86,321		4,279		90,600		284,664		12,002		296,666
Operating income (loss)	10,320		299		10,619		12,951		(1,570	)	11,381		17,397		(853	)	16,544		41,244		(1,605	)	39,639		81,912		(3,729	)	78,183
Interest expense, net	489		1		490		477		—		477		471		—		471		226		—		226		1,663		1		1,664
Income (loss) before income taxes	9,831		298		10,129		12,474		(1,570	)	10,904		16,926		(853	)	16,073		41,018		(1,605	)	39,413		80,249		(3,730	)	76,519
Income tax provision (benefit)	3,952		120		4,072		5,037		(632	)	4,405		6,822		(342	)	6,480		16,042		(650	)	15,392		31,853		(1,504	)	30,349
Net income (loss)	$5,879		$178		$6,057		$7,437		$(938	)	$6,499		$10,104		$(511	)	$9,593		$24,976		$(955	)	$24,021		$48,396		$(2,226	)	$46,170
Basic earnings (loss) per share	$0.11		$—		$0.11		$0.13		$(0.01	)	$0.12		$0.18		$(0.01	)	$0.17		$0.44		$(0.02	)	$0.42		$0.86		$(0.04	)	$0.82
Diluted earnings (loss) per share	$0.10		$—		$0.10		$0.12		$(0.01	)	$0.11		$0.17		$(0.01	)	$0.16		$0.41		$(0.01	)	$0.40		$0.81		$(0.04	)	$0.77
Weighted average shares outstanding:
Basic shares of common stock	55,226		55,226		55,226		55,656		55,656		55,656		56,381		56,381		56,381		57,023		57,023		57,023		56,072		56,072		56,072
Diluted shares of common stock	59,744		59,744		59,744		59,852		59,852		59,852		59,963		59,963		59,963		60,566		60,566		60,566		60,031		60,031		60,031
As a percentage of net sales:
Net sales	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%
Cost of goods sold, buying and occupancy costs	70.3	%	72.8	%	70.4	%	71.0	%	85.9	%	71.5	%	66.3	%	79.2	%	66.8	%	66.2	%	79.4	%	66.6	%	68.2	%	79.2	%	68.6	%
Gross profit	29.7	%	27.2	%	29.6	%	29.0	%	14.1	%	28.5	%	33.7	%	20.8	%	33.2	%	33.8	%	20.6	%	33.4	%	31.8	%	20.8	%	31.4	%
Selling, general and administrative expenses	25.7	%	23.5	%	25.6	%	24.0	%	34.1	%	24.2	%	27.0	%	28.6	%	27.1	%	22.9	%	33.0	%	23.2	%	24.7	%	30.2	%	24.8	%
Operating income (loss)	4.0	%	3.7	%	4.0	%	5.0	%	(20.0	%)	4.3	%	6.7	%	(7.8	%)	6.1	%	10.9	%	(12.4	%)	10.2	%	7.1	%	(9.4	%)	6.6	%
Interest expense, net	0.2	%	—	%	0.2	%	0.2	%	—	%	0.2	%	0.2	%	—	%	0.2	%	0.1	%	—	%	0.1	%	0.1	%	—	%	0.1	%
Income (loss) before income taxes	3.8	%	3.7	%	3.8	%	4.8	%	(20.0	%)	4.1	%	6.5	%	(7.8	%)	5.9	%	10.8	%	(12.4	%)	10.1	%	7.0	%	(9.4	%)	6.5	%
Income tax provision (benefit)	1.5	%	1.5	%	1.5	%	1.9	%	(8.1	%)	1.6	%	2.6	%	(3.1	%)	2.4	%	4.2	%	(5.0	%)	3.9	%	2.8	%	(3.8	%)	2.6	%
Net income (loss)	2.3	%	2.2	%	2.3	%	2.9	%	(11.9	%)	2.5	%	3.9	%	(4.7	%)	3.5	%	6.6	%	(7.4	%)	6.2	%	4.2	%	(5.6	%)	3.9	%

1

EX-99.4

Exhibit 99.4

New York & Company, Inc. and Subsidiaries
Schedule of Consolidating Statements of Operations
- - Fiscal Year 2005 (amounts in thousands, except per share amounts) –

(Unaudited)

	Three Months Ended April 30, 2005						Three Months Ended July 30, 2005						Three Months Ended October 29, 2005						Three Months Ended January 28, 2006						Twelve Months Ended January 28, 2006
	New York &				Consolidated		New York &				Consolidated		New York &				Consolidated		New York &				Consolidated		New York &				Consolidated
	Company		JasmineSola		Company		Company		JasmineSola		Company		Company		JasmineSola		Company		Company		JasmineSola		Company		Company		JasmineSola		Company
Net sales	$269,975		$—		$269,975		$253,644		$937		$254,581		$245,654		$8,734		$254,388		$343,677		$7,923		$351,600		$1,112,950		$17,594		$1,130,544
Cost of goods sold, buying and occupancy costs	171,665		—		171,665		171,915		648		172,563		173,969		5,927		179,896		234,037		5,881		239,918		751,586		12,456		764,042
Gross profit	98,310		—		98,310		81,729		289		82,018		71,685		2,807		74,492		109,640		2,042		111,682		361,364		5,138		366,502
Selling, general and administrative expenses	60,926		—		60,926		60,068		210		60,278		64,081		1,749		65,830		73,567		1,840		75,407		258,642		3,799		262,441
Operating income	37,384		—		37,384		21,661		79		21,740		7,604		1,058		8,662		36,073		202		36,275		102,722		1,339		104,061
Interest expense, net	1,409		—		1,409		1,301		—		1,301		1,675		—		1,675		1,341		—		1,341		5,726		—		5,726
Loss on modification and extinguishment of debt	—		—		—		—		—		—		—		—		—		933		—		933		933		—		933
Income before income taxes	35,975		—		35,975		20,360		79		20,439		5,929		1,058		6,987		33,799		202		34,001		96,063		1,339		97,402
Income tax provision	14,495		—		14,495		8,158		31		8,189		2,410		423		2,833		13,300		97		13,397		38,363		551		38,914
Net income	$21,480		$—		$21,480		$12,202		$48		$12,250		$3,519		$635		$4,154		$20,499		$105		$20,604		$57,700		$788		$58,488
Basic earnings per share	$0.40		$—		$0.40		$0.23		$—		$0.23		$0.07		$0.01		$0.08		$0.38		$—		$0.38		$1.07		$0.01		$1.08
Diluted earnings per share	$0.38		$—		$0.38		$0.21		$—		$0.21		$0.06		$0.01		$0.07		$0.36		$—		$0.36		$1.01		$0.01		$1.02
Weighted average shares outstanding:
Basic shares of common stock	53,340		—		53,340		53,654		53,654		53,654		54,297		54,297		54,297		54,400		54,400		54,400		53,923		53,923		53,923
Diluted shares of common stock	56,673		—		56,673		57,197		57,197		57,197		57,675		57,675		57,675		57,717		57,717		57,717		57,316		57,316		57,316
As a percentage of net sales:
Net sales	100.0	%	—	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%	100.0	%
Cost of goods sold, buying and occupancy costs	63.6	%	—	%	63.6	%	67.8	%	69.2	%	67.8	%	70.8	%	67.9	%	70.7	%	68.1	%	74.2	%	68.2	%	67.5	%	70.8	%	67.6	%
Gross profit	36.4	%	—	%	36.4	%	32.2	%	30.8	%	32.2	%	29.2	%	32.1	%	29.3	%	31.9	%	25.8	%	31.8	%	32.5	%	29.2	%	32.4	%
Selling, general and administrative expenses	22.5	%	—	%	22.5	%	23.7	%	22.4	%	23.7	%	26.1	%	20.0	%	25.9	%	21.4	%	23.3	%	21.5	%	23.3	%	21.6	%	23.2	%
Operating income	13.9	%	—	%	13.9	%	8.5	%	8.4	%	8.5	%	3.1	%	12.1	%	3.4	%	10.5	%	2.5	%	10.3	%	9.2	%	7.6	%	9.2	%
Interest expense, net	0.5	%	—	%	0.5	%	0.5	%	—	%	0.5	%	0.7	%	—	%	0.7	%	0.4	%	—	%	0.4	%	0.5	%	—	%	0.5	%
Loss on modification and extinguishment of debt	—	%	—	%	—	%	—	%	—	%	—	%	—	%	—	%	—	%	0.3	%	—	%	0.3	%	0.1	%	—	%	0.1	%
Income before income taxes	13.4	%	—	%	13.4	%	8.0	%	8.4	%	8.0	%	2.4	%	12.1	%	2.7	%	9.8	%	2.5	%	9.6	%	8.6	%	7.6	%	8.6	%
Income tax provision	5.4	%	—	%	5.4	%	3.2	%	3.3	%	3.2	%	1.0	%	4.8	%	1.1	%	3.8	%	1.2	%	3.7	%	3.4	%	3.1	%	3.4	%
Net income	8.0	%	—	%	8.0	%	4.8	%	5.1	%	4.8	%	1.4	%	7.3	%	1.6	%	6.0	%	1.3	%	5.9	%	5.2	%	4.5	%	5.2	%