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                           February 25, 2022

       Elizabeth Gonzalez-Sussman, Esq.
       Olshan Frome Wolosky LLP
       1325 Avenue of the Americas
       New York, NY 10019

                                                        Re: Kohl's Corporation
                                                            PREC14A filed by
Macellum Badger Fund, LP et al.
                                                            Filed February 18,
2022
                                                            File No. 001-11084

       Dear Ms. Gonzalez-Sussman:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

               Please respond to these comments by providing the requested
information or advise us as
       soon as possible when you will respond. If you do not believe our
comments apply to your facts
       and circumstances, please tell us why in your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       PREC14A filed February 18, 2022

       Cover Page

   1.                                                   On page 1, please
revise the second item in the list of proposals so as to avoid the
                                                        impression that you are
seeking authority to approve the compensation of the Company's
                                                        named executive
officers, rather than to vote against it.
       Letter to Shareholders, page i

   2.                                                   We note the following
statement: "Macellum believes the terms of fourteen directors
                                                        currently serving on
the Board expire at the 2022 Annual Meeting" (emphasis added).
                                                        The same sentence
appears on page 2. Please explain why this statement is not presented
                                                        as fact, or revise.
   3.                                                   Please explain why the
4.998% ownership figure is being rounded down to 4.9% rather
                                                        than up to 5.0%.
Alternatively, revise the disclosure so as to present the ownership
                                                        percentage in a more
straightforward manner.
 Elizabeth Gonzalez-Sussman, Esq.
Olshan Frome Wolosky LLP
February 25, 2022
Page 2
Reasons for the Solicitation, page 13

4.       We note the various references to "Macellum Estimates" in the
footnotes to the charts in
         this section. Please disclose the underlying data and calculations
that support such
         estimates.
Proposal No. 3, page 30

5.       Please correct the title of the proposal so that it refers correctly
to "the Company's"
         accounting firm.
6.       Please correct here and elsewhere the mistaken end date of the
Company's fiscal year.
         Please also ensure more broadly that references in your proxy
statement align with the
         latest disclosure in any proxy statement filed by the Company.

        We remind you that the filing persons are responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

         Please direct any questions to David Plattner at 202-551-8094.



FirstName LastNameElizabeth Gonzalez-Sussman, Esq.              Sincerely,
Comapany NameOlshan Frome Wolosky LLP
                                                                Division of
Corporation Finance
February 25, 2022 Page 2                                        Office of
Mergers and Acquisitions
FirstName LastName