0001157523-18-000208.txt : 20180427 0001157523-18-000208.hdr.sgml : 20180427 20180202162111 ACCESSION NUMBER: 0001157523-18-000208 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180202 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



February 2, 2018

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 28, 2017
Filed April 13, 2017
Form 10-Q for the Quarterly Period Ended October 28, 2017
Filed December 7, 2017
Definitive Proxy Statement on Schedule 14A
Filed May 16, 2017
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 January 29, 2018, which requires Fred's to provide information within 10 business days with respect to Fred's Form 10-K for the year ended January 28, 2017, filed on April 13, 2017; Form 10-Q for the quarterly period ended October 28, 2017, filed on December 7, 2017; and Definitive Proxy Statement on Schedule 14A, filed on May 16, 2017.  As we discussed and agreed on February 1, 2018, Fred's will respond to the Commission's request for information within 30 business days, or by March 12, 2018.

Please call me at 901-238-2299 if you have any questions.
 
 
Sincerely,
  
 
 
  
 
/s/ Joe Anto
  
 
Joe Anto
  
 
Chief Financial Officer