-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TFJ2qigpT50i73958PiBX0onFD2acinMtMBE3MGJ7OgIaOI2PGOvo1gimYcvvRhB
 KTAnmhqiEXSWg4cbHkU4Ig==

<SEC-DOCUMENT>0000093748-94-000048.txt : 20030213
<SEC-HEADER>0000093748-94-000048.hdr.sgml : 20030213
<ACCEPTANCE-DATETIME>19940217143242
ACCESSION NUMBER:		0000093748-94-000048
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19940217
SROS:			NONE

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENNEY J C CO INC
		CENTRAL INDEX KEY:			0000077182
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-DEPARTMENT STORES [5311]
		IRS NUMBER:				135583779
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0126

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-10354
		FILM NUMBER:		94510427

	BUSINESS ADDRESS:	
		STREET 1:		6501 LEGACY DRIVE
		CITY:			PLANO
		STATE:			TX
		ZIP:			75024-3698
		BUSINESS PHONE:		2144311000

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STATE STREET BANK & TRUST CO
		CENTRAL INDEX KEY:			0000093748
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				041867445
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		225 FRANKLIN ST
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		6177866350

	MAIL ADDRESS:	
		STREET 1:		BENEFIT PLAN SERVICES
		STREET 2:		200 NEWPORT AVENUE -7N
		CITY:			NORTH QUINCY
		STATE:			MA
		ZIP:			02171
</SEC-HEADER>
</SEC-DOCUMENT>
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