July 12, 2008

Ms. Susann Reilly
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Mail Stop 3561
Washington, DC 20549

RE:		The Cato Corporation Form 10-K for Fiscal Year Ended February 2, 2008 and filed April 1, 2008 Schedule 14A filed April 11, 2008 File No. 1-31340

Dear Ms. Reilly:

In the Exchange’s comment letter dated July 1, 2008 you have requested that future filings identify the companies that comprise the “Retail Industry Total Remuneration Survey” of the Company’s outside consultant. The survey is comprised of approximately 100 companies and in the interest of brevity we did not list the component companies in Schedule 14A. I have enclosed a listing of the component companies in the 2008 survey (based on 2006 data).

We have some concern that listing approximately 100 companies would make the proxy more difficult to read. In order to satisfy Item 402(b)(2)(xiv) of Regulation S-K in future filings, as well as continue to make the Schedule 14A more “user-friendly”, would it be possible to break the survey down into the number of companies within retail segments as opposed a full listing of the individual companies covered by the survey?

The Cato Corporation makes the following acknowledgments:

	•		That it is responsible for the adequacy and accuracy of the disclosure in the filing;
	•		Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
	•		The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have questions, please contact me at (704) 940-7832.

Sincerely,

Stuart L. Uselton
Executive Vice President
Chief Administrative Officer

8100 Denmark Road
P.O. Box 34216
Charlotte, North Carolina 28234
(704) 554-8510

2006 Total Remuneration Report: Retail Industry		Hay Group

List of Participants

Abercrombie & Fitch		Gap		Saks
Ace Hardware		Banana Republic		Save Mart Supermarkets
Advance Auto Parts		Forth and Towne		Sears Holdings Corporation
Aeropostale		Gap Stores		Kmart
Ahold USA		Gap Inc. Direct		Sears, Roebuck and Company
Stop & Shop Supermarket		Gap Outlet		ShopKo Stores
Alex Lee		Old Navy		Smart & Final
American Collectibles Network-		Hallmark Cards-Retail		Stage
Jewelry Division		Harris Teeter		Bealls
American Eagle Outfitters		Helzberg Diamonds		Palais Royal
American Girl Place Stores		Home Depot		Peebles
Andersons		J. C. Penney		Stage Stores
Ann Taylor		J.Crew		Staples
AutoZone		Kohl’s		SuperValu
Bally		Lands’ End		Target
Belk		Limited Brands		TJX
Best Buy		Bath & Body Works		Tommy Hilfiger
Bon-Ton Stores		Express		Too
Carter’s		Henri Bendel		Toys “R” Us
Chico’s		Limited Stores		Babies “R” Us
Children’s Place		Victoria’s Secret Direct		Toys “R” Us Stores
Coach		Victoria’s Secret Stores		United Supermarkets
Costco		Linens ’n Things		Wal-Mart
CVS		Liz Claiborne		Sam’s Club
Dick’s Sporting Goods		Lowe’s		Stores and Super Stores
Dollar General		Meijer		Williams-Sonoma
Dollar Tree Stores		Mervyns		Outlet Stores
Family Dollar Stores		Michaels Stores		Pottery Barn
Federated Department Stores		Neiman Marcus Group		Pottery Barn Kids Store
Bloomingdale’s		Bergdorf Goodman		West Elm
Bloomingdales.com		New York & Company		Williams-Sonoma Home
Lord & Taylor		Nordstrom		Williams-Sonoma Stores
Macy’s East		Office Depot
Macy’s Florida		OfficeMax
Macy’s Home Store		Pacific Sunwear of California
Macy’s Midwest		Pathmark Stores
Macy’s North		Payless ShoeSource
Macy’s Northwest		PETsMART
Macy’s South		Phillips-Van Heusen
Macy’s West		Pier 1 Imports
Macys.com		Polo Ralph Lauren
FedEx Kinko’s Office		RadioShack
and Print Services		Richemont North America

Confidential and Proprietary