Securities and Exchange Commission
April 3, 2014
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April 3, 2014
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Jennifer Thompson, Accounting Branch Chief
| Re: | Belk, Inc. |
| Form 10-K for Fiscal Year Ended February 2, 2013 |
| Filed on April 17, 2013 |
| File No. 000-26207 |
Dear Ms. Thompson:
With respect to your letter dated March 20, 2014, regarding your review of our filings, you request a response to the respective comments within 10 business days or for us to advise of when we would provide a response. Pursuant to our conversation with Jarrett Torno on April 2, 2014, I am writing to request additional time to provide our responses. Due primarily to the work associated with our current year-end and compiling the information discussed in our conversation with Jarrett Torno on April 2, 2014, I would appreciate an extension for our response until April 17, 2014.
Thank you for your consideration. Please do not hesitate to call the undersigned at (704) 426-8250 if you have any questions.
| Very truly yours, |
| /s/ Adam M. Orvos |
| Adam M. Orvos |
| Executive Vice President and Chief Financial Officer |
