June 25, 2010
Mr. H. Christopher Owings
Assistant Director
Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3561
Washington, D.C. 20549
Re: Kohl's Corporation ("Kohl's")
Form 10-K for Fiscal Year Ended January 30, 2010
Filed March 19, 2010
Definitive Proxy Statement on Schedule 14A
Filed March 26, 2010
File No. 001-11084
Dear Mr. Owings:
On June 18, 2010, Kohl's received your letter dated June 11, 2010 regarding the above-referenced filings.
This letter is to memorialize a discussion I had with Angie Kim, Attorney Advisor, on June 24, 2010 wherein we agreed that Kohl's would provide its response to the above-referenced letter on or before July 2, 2010.
Should you have any questions or concerns, please do not hesitate to contact me directly at (262) 703-2787, via email at richard.schepp@kohls.com or via facsimile at (262) 703-7494.
Sincerely,
/s/ Richard D. Schepp
Richard D. Schepp
Executive Vice President
General Counsel, Secretary
