-----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, QNPuGhkAoc/ApTq7Ad4lt3vY5OQ9+rpR4qwJeE9J5M0PFfir1wOFYy9Fj5v0zMRl cm5tzI2ISn12vDswemtAtg== 0001140361-09-002724.txt : 20090615 0001140361-09-002724.hdr.sgml : 20090615 20090204162249 ACCESSION NUMBER: 0001140361-09-002724 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BIG LOTS INC CENTRAL INDEX KEY: 0000768835 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-VARIETY STORES [5331] IRS NUMBER: 061119097 STATE OF INCORPORATION: OH FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 PHILLIPI ROAD STREET 2: P.O.BOX 28512 CITY: COLUMBUS STATE: OH ZIP: 43228-0512 BUSINESS PHONE: 614-278-6800 MAIL ADDRESS: STREET 1: 300 PHILLIPI ROAD STREET 2: P.O.BOX 28512 CITY: COLUMBUS STATE: OH ZIP: 43228-0512 CORRESP 1 filename1.htm formcorresp.htm

February 4, 2009

Via Facsimile

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Mail Stop 3561

Attn.:
John Fieldsend
 
Attorney-Advisor

Re:
Big Lots, Inc.
 
Form 10-K for the Year Ended February 2, 2008
 
Filed April 1, 2008
 
Definitive Proxy Statement on Schedule 14A
 
Filed April 15, 2008
 
Form 10-Q for the Period Ended November 1, 2008
 
Filed December 9, 2008
 
File No. 1-08897

Dear Mr. Fieldsend:

As you discussed on February 3, 2009 with Mr. Chadwick Reynolds, counsel to Big Lots, Inc. (“we”), we are in receipt of the letter from H. Christopher Owings of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) dated January 29, 2009 regarding the above-referenced filings, and we intend to submit a response letter to the Staff on or before February 27, 2009.  Per your request, a copy of this letter is also being filed with the Commission today via EDGAR as a correspondence file.  Thank you for your cooperation with this matter.

Sincerely,

/s/ Joe R. Cooper

Joe R. Cooper
Senior Vice President and
Chief Financial Officer

 
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