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