VIA EDGAR FILING
January 29, 2009
Mail Stop 3561
Mr. Louis Rambo
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3561
Dear Mr. Rambo:
This letter is a follow-up to the telephone conversation you had earlier today with Linda Kelso of Foley and Lardner LLP, on behalf of Stein Mart. As discussed, because of our external auditor’s need to review our response to your comment letter dated January 15, 2009 (File No. 000-20052), we have requested a one-week extension of time to submit our response. As agreed, we will respond to you no later thanFebruary 6, 2009.
| Sincerely, |
| /s/ James G. Delfs |
| Senior Vice President, Finance and Chief Financial Officer |