SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C.  20549

                             FORM 15

 Certification and Notice of Termination of Registration under
    Section 12(g) of the Securities Exchange Act of 1934 or
 Suspension of Duty to File Reports Under Sections 13 and 15(d)
            of the Securities Exchange Act of 1934.

                 Commission File Number: 0-22682

                     CARSON PIRIE SCOTT & CO.
      (Exact name of registrant as specified in its charter)

                     331 W.  Wisconsin Avenue
                    Milwaukee, Wisconsin 53203
                          (414) 347-4141
       (Address, including zip code, and telephone number,
                       including area code,
           of registrant's principal executive offices)

                   Common Stock, $.01 par value
     (Title of each class of securities covered by this Form)

                               N/A
           (Titles of all other securities for which a
duty to file reports under section 13(a)or 15(d) remains)

     Please place a X in the box(es) to designate the appropriate
rule provision(s) relied upon to terminate or suspend the duty to
file reports:

          Rule 12g-4(a)(1)(i) [X]       Rule 12h-3(b)(1)(ii)[   ]
          Rule 12g-4(a)(1)(ii)[ ]       Rule 12h-3(b)(2)(i) [   ]
          Rule 12g-4(a)(2)(i) [ ]       Rule 12h-3(b)(2)(ii)[   ]
          Rule 12g-4(a)(2)(ii)[ ]       Rule 15d-6          [   ]
          Rule 12h-3(b)(1)(i) [ ]

     Approximate number of holders of record as of the
certification or notice date:

                                1
                         ---------------

     Pursuant to the requirements of the Securities Exchange Act of
1934 Proffitt's, Inc. has caused this certificate / notice to be
signed on behalf of Carson Pirie Scott & Co. by the undersigned
duly authorized person.

DATE: February 16, 1998            By: /s/ Brian J. Martin
                                   ----------------------------- 
                                   Executive Vice President of Law
                                   and General Counsel