-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, FlAB+FqU4wZpAG384brWMTRJtGQIB6JcNC5rnoN83lfIxZGAIi7DuH4bJtcle1xs 2X+evsL9WCPAlXnn/foF1A== 0000950144-09-001163.txt : 20090526 0000950144-09-001163.hdr.sgml : 20090525 20090211175011 ACCESSION NUMBER: 0000950144-09-001163 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FREDS INC CENTRAL INDEX KEY: 0000724571 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-VARIETY STORES [5331] IRS NUMBER: 620634010 STATE OF INCORPORATION: TN FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4300 NEW GETWELL RD CITY: MEMPHIS STATE: TN ZIP: 38118 BUSINESS PHONE: 9013658880 MAIL ADDRESS: STREET 1: 4300 NEW GETWELL ROAD CITY: MEMPHIS STATE: TN ZIP: 38118 FORMER COMPANY: FORMER CONFORMED NAME: BADDOUR INC DATE OF NAME CHANGE: 19910620 CORRESP 1 filename1.htm SEC CORRESP
JERRY SHORE
Executive Vice President and
Chief Financial Officer
Fred’s, Inc.
4300 New Getwell Road
Memphis, TN 38118
Direct Dial: (901) 238-2217
Direct Fax: (901) 365-6815
E-Mail Address: jshore@fredsinc.com
February 11, 2009
Mr. Robert Babula
Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:   Fred’s, Inc.
Form 10-K for the Fiscal Year Ended February 2, 2008
Filed April 17, 2008
Definitive Proxy Statement on Schedule 14A
Filed May 27, 2008
Current Reports on Form 8-K
Filed on October 10, 2008 and December 23, 2008

File No. 1-14565
Ladies and Gentlemen:
Pursuant to my discussion with Mr. Robert Babula last week, Fred’s, Inc. (the “Company”) hereby requests an additional ten (10) business days in which to respond to the comments received from the Staff of the Securities and Exchange Commission by letter dated January 29, 2009. Please do not hesitate to contact the undersigned if you have any questions or comments relating to this correspondence.
         
  Very truly yours,
 		  
  Fred’s, Inc.
Registrant
 		  
  /s/ Jerry A. Shore    
  Jerry A. Shore   
  Executive Vice President and Chief Financial Officer   
 

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