GODFREY & KAHN, S.C.
Attorneys At Law
780 North Water Street
Milwaukee, Wisconsin 53202
Telephone: (414) 273-3500
Fax: (414) 273-5198
October 4, 2005
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 5th Street, NW
Washington, D.C. 20549
RE: Kohl's Corporation
Ladies and Gentlemen:
Transmitted herewith via EDGAR on behalf of Kohl's Corporation (the “Company”), please find the Company’s Current Report on Form 8-K. If you have any questions regarding this filing, please do not hesitate to contact the undersigned.
Very truly yours,
GODFREY & KAHN, S.C.
/s/ Kathy A. Hayes
Kathy A. Hayes
Paralegal
cc: | Richard D. Schepp |
Larry Lieberman |