-----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,
 C5T+QpakJ7Yr6XbIJb/ML8+UAk/0flXr1apbTMuLg0lgLKhEJU7L0IJ2v6BEP6lx
 rDS+iJS7PqAcIU9gR+KZgg==

<SEC-DOCUMENT>9999999995-09-002268.txt : 20090814
<SEC-HEADER>9999999995-09-002268.hdr.sgml : 20090814
<ACCEPTANCE-DATETIME>20090814001514
ACCESSION NUMBER:		9999999995-09-002268
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090813
DATE AS OF CHANGE:		20090814
EFFECTIVENESS DATE:		20090813

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAKS & CO
		CENTRAL INDEX KEY:			0001070828
		IRS NUMBER:				131256625
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0201

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-13
		FILM NUMBER:		091012104

	BUSINESS ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211
		BUSINESS PHONE:		2059414000

	MAIL ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAKS HOLDINGS INC
		CENTRAL INDEX KEY:			0001010744
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-DEPARTMENT STORES [5311]
		IRS NUMBER:				511685667
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0201

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-07
		FILM NUMBER:		091012095

	BUSINESS ADDRESS:	
		STREET 1:		750 LAKESHORE PKWY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211
		BUSINESS PHONE:		2059404000

	MAIL ADDRESS:	
		STREET 1:		750 LAKESHORE PKWY
		STREET 2:		19TH FLOOR
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAKS FIFTH AVENUE INC
		CENTRAL INDEX KEY:			0001070821
		IRS NUMBER:				042226632
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0201

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-10
		FILM NUMBER:		091012101

	BUSINESS ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211
		BUSINESS PHONE:		2059414000

	MAIL ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAKS FIFTH AVENUE OF TEXAS INC
		CENTRAL INDEX KEY:			0001070822
		IRS NUMBER:				132781671
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0201

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-09
		FILM NUMBER:		091012098

	BUSINESS ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211
		BUSINESS PHONE:		2059414000

	MAIL ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAKS FIFTH AVENUE DISTRIBUTION CO
		CENTRAL INDEX KEY:			0001070826
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0201

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-11
		FILM NUMBER:		091012102

	BUSINESS ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211
		BUSINESS PHONE:		2059414000

	MAIL ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLUB LIBBY LU, INC.
		CENTRAL INDEX KEY:			0001078330
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			IL

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-18
		FILM NUMBER:		091012088

	BUSINESS ADDRESS:	
		STREET 1:		12 E. 49TH STREET
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-940-5305

	MAIL ADDRESS:	
		STREET 1:		12 E. 49TH STREET
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MCRAES STORES SERVICES INC
		DATE OF NAME CHANGE:	19990204

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAKS FIFTH AVENUE TEXAS LLC
		CENTRAL INDEX KEY:			0001163628
		IRS NUMBER:				631240768
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0202

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-08
		FILM NUMBER:		091012097

	BUSINESS ADDRESS:	
		STREET 1:		12 E. 49TH STREET
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-940-5305

	MAIL ADDRESS:	
		STREET 1:		12 E. 49TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SAKS FIFTH AVENUE TEXAS LP
		DATE OF NAME CHANGE:	20011213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SCCA STORE HOLDINGS INC
		CENTRAL INDEX KEY:			0001163637
		IRS NUMBER:				631265331
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-05
		FILM NUMBER:		091012090

	BUSINESS ADDRESS:	
		STREET 1:		90 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		205 940 4000

	MAIL ADDRESS:	
		STREET 1:		750 LAKE SHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SCCA LLC
		CENTRAL INDEX KEY:			0001163639
		IRS NUMBER:				631267381
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			0202

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-06
		FILM NUMBER:		091012093

	BUSINESS ADDRESS:	
		STREET 1:		90 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		205 940 4000

	MAIL ADDRESS:	
		STREET 1:		750 LAKE SHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SCIL LLC
		CENTRAL INDEX KEY:			0001163641
		IRS NUMBER:				631265481
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			0202

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-04
		FILM NUMBER:		091012089

	BUSINESS ADDRESS:	
		STREET 1:		90 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		205 940 4000

	MAIL ADDRESS:	
		STREET 1:		750 LAKE SHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SFAILA LLC
		CENTRAL INDEX KEY:			0001163643
		IRS NUMBER:				631264900
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			0202

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-02
		FILM NUMBER:		091012083

	BUSINESS ADDRESS:	
		STREET 1:		90 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		205 940 4000

	MAIL ADDRESS:	
		STREET 1:		750 LAKE SHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TEX SFA INC
		CENTRAL INDEX KEY:			0001163645
		IRS NUMBER:				631222427
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			0202

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-01
		FILM NUMBER:		091012081

	BUSINESS ADDRESS:	
		STREET 1:		90 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		205 940 4000

	MAIL ADDRESS:	
		STREET 1:		750 LAKE SHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAKS DIRECT INC
		CENTRAL INDEX KEY:			0001163647
		IRS NUMBER:				132733441
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0202

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-12
		FILM NUMBER:		091012103

	BUSINESS ADDRESS:	
		STREET 1:		90 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		205 940 4000

	MAIL ADDRESS:	
		STREET 1:		750 LAKE SHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JACKSON LEASING LLC
		CENTRAL INDEX KEY:			0001163654
		IRS NUMBER:				631265323

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-17
		FILM NUMBER:		091012087

	BUSINESS ADDRESS:	
		STREET 1:		750 LAKE SHORE PKWY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211
		BUSINESS PHONE:		2059404000

	MAIL ADDRESS:	
		STREET 1:		90 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEW YORK CITY SAKS LLC
		CENTRAL INDEX KEY:			0001163656
		IRS NUMBER:				631242260

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-14
		FILM NUMBER:		091012105

	BUSINESS ADDRESS:	
		STREET 1:		750 LAKE SHORE PKWY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211
		BUSINESS PHONE:		2059404000

	MAIL ADDRESS:	
		STREET 1:		90 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MERCHANDISE CREDIT LLC
		CENTRAL INDEX KEY:			0001281918
		IRS NUMBER:				043586216
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-15
		FILM NUMBER:		091012106

	BUSINESS ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211
		BUSINESS PHONE:		2059404000

	MAIL ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JACKSON OFFICE PROPERTIES, INC.
		CENTRAL INDEX KEY:			0001281919
		IRS NUMBER:				621785808
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-16
		FILM NUMBER:		091012107

	BUSINESS ADDRESS:	
		STREET 1:		12 E. 49TH STREET
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-940-5305

	MAIL ADDRESS:	
		STREET 1:		12 E. 49TH STREET
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NORTH PARK FIXTURES INC
		DATE OF NAME CHANGE:	20040226

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SCIL STORE HOLDINGS INC
		CENTRAL INDEX KEY:			0001281921
		IRS NUMBER:				710863880
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914-03
		FILM NUMBER:		091012084

	BUSINESS ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211
		BUSINESS PHONE:		2059404000

	MAIL ADDRESS:	
		STREET 1:		750 LAKESHORE PARKWAY
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAKS INC
		CENTRAL INDEX KEY:			0000812900
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-DEPARTMENT STORES [5311]
		IRS NUMBER:				620331040
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			0203

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-160914
		FILM NUMBER:		091012085

	BUSINESS ADDRESS:	
		STREET 1:		12 EAST 49TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		(212) 940-5305

	MAIL ADDRESS:	
		STREET 1:		12 EAST 49TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROFFITTS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2009-08-13</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>16:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0000812900</cik>
            <entityName>SAKS INC</entityName>
            <fileNumber>333-160914</fileNumber>
        </filer>
        <filer>
            <cik>0001078330</cik>
            <entityName>CLUB LIBBY LU, INC.</entityName>
            <fileNumber>333-160914-18</fileNumber>
        </filer>
        <filer>
            <cik>0001163654</cik>
            <entityName>JACKSON LEASING LLC</entityName>
            <fileNumber>333-160914-17</fileNumber>
        </filer>
        <filer>
            <cik>0001281919</cik>
            <entityName>JACKSON OFFICE PROPERTIES, INC.</entityName>
            <fileNumber>333-160914-16</fileNumber>
        </filer>
        <filer>
            <cik>0001281918</cik>
            <entityName>MERCHANDISE CREDIT LLC</entityName>
            <fileNumber>333-160914-15</fileNumber>
        </filer>
        <filer>
            <cik>0001163656</cik>
            <entityName>NEW YORK CITY SAKS LLC</entityName>
            <fileNumber>333-160914-14</fileNumber>
        </filer>
        <filer>
            <cik>0001070828</cik>
            <entityName>SAKS &amp; CO</entityName>
            <fileNumber>333-160914-13</fileNumber>
        </filer>
        <filer>
            <cik>0001163647</cik>
            <entityName>SAKS DIRECT INC</entityName>
            <fileNumber>333-160914-12</fileNumber>
        </filer>
        <filer>
            <cik>0001070826</cik>
            <entityName>SAKS FIFTH AVENUE DISTRIBUTION CO</entityName>
            <fileNumber>333-160914-11</fileNumber>
        </filer>
        <filer>
            <cik>0001070821</cik>
            <entityName>SAKS FIFTH AVENUE INC</entityName>
            <fileNumber>333-160914-10</fileNumber>
        </filer>
        <filer>
            <cik>0001070822</cik>
            <entityName>SAKS FIFTH AVENUE OF TEXAS INC</entityName>
            <fileNumber>333-160914-09</fileNumber>
        </filer>
        <filer>
            <cik>0001163628</cik>
            <entityName>SAKS FIFTH AVENUE TEXAS LLC</entityName>
            <fileNumber>333-160914-08</fileNumber>
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        <filer>
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        <filer>
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            <fileNumber>333-160914-06</fileNumber>
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        <filer>
            <cik>0001163637</cik>
            <entityName>SCCA STORE HOLDINGS INC</entityName>
            <fileNumber>333-160914-05</fileNumber>
        </filer>
        <filer>
            <cik>0001163641</cik>
            <entityName>SCIL LLC</entityName>
            <fileNumber>333-160914-04</fileNumber>
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        <filer>
            <cik>0001281921</cik>
            <entityName>SCIL STORE HOLDINGS INC</entityName>
            <fileNumber>333-160914-03</fileNumber>
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        <filer>
            <cik>0001163643</cik>
            <entityName>SFAILA LLC</entityName>
            <fileNumber>333-160914-02</fileNumber>
        </filer>
        <filer>
            <cik>0001163645</cik>
            <entityName>TEX SFA INC</entityName>
            <fileNumber>333-160914-01</fileNumber>
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-----END PRIVACY-ENHANCED MESSAGE-----