0001157523-16-007429.txt : 20170109 0001157523-16-007429.hdr.sgml : 20170109 20161121164558 ACCESSION NUMBER: 0001157523-16-007429 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20161121 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

Fred's, Inc.
4300 New Getwell Road
Memphis, Tennessee 38118



November 21, 2016

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC  20549-4561

Attention:                    Mr. William H. Thompson
Branch Chief, Office of Consumer Products

Re:               Fred's, Inc.
Form 10-K for Fiscal Year Ended January 30, 2016
Filed April 14, 2016
File No. 001-14565


Dear Mr. Thompson:

On behalf of Fred's, Inc. ("Fred's"), I am hereby responding to the letter from the Commission's staff dated November 9, 2016, which requires Fred's to provide information within 10 business days with respect to Fred's Form 10-K for the year ended January 30, 2016, filed on April 14, 2016.  As we discussed and agreed on November 21, 2016, Fred's will respond to the Commission's request for information within 10 business days, or by December 6, 2016.

Please call me at 901-238-2232 if you have any questions.

 
 
Sincerely,
 
 
 
/s/ Rick Hans
 
 
 
Rick Hans
 
Chief Financial Officer