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: May 8, 2008): May 8, 2008

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

DELAWARE		1-32315		33-1031445
(State or other jurisdiction of incorporation)		(Commission File Number)		(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 2.02

Results of Operations and Financial Condition

On May 8, 2008 we issued a press release announcing, among other things, our first quarter 2008 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 May 8, 2008

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: May 8, 2008	Name:	Ronald W. Ristau
	Title:	President and
		Chief Financial Officer

EXHIBIT INDEX

Exhibit No.		Description
99.1		Press release issued May 8, 2008