# EDGAR Filing Document

**Accession Number:** 0001318484
**File Stem:** 0000000000-25-005938
**Filing Date:** 2025-6
**Character Count:** 4584
**Document Hash:** 3bfb7b7c461e8f9df729ae5d3c31be20
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-005938.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0000000000-25-005938

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250605

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Citi Trends Inc
- **CENTRAL INDEX KEY:** 0001318484
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-APPAREL & ACCESSORY STORES [5600]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 522150697
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41886

**BUSINESS ADDRESS:**
- **STREET 1:** 17 PARK OF COMMERCE BLVD
- **STREET 2:** SUITE 200
- **CITY:** SAVANNAH
- **STATE:** GA
- **ZIP:** 31405
- **BUSINESS PHONE:** 912-236-1561

**MAIL ADDRESS:**
- **STREET 1:** 17 PARK OF COMMERCE BLVD
- **STREET 2:** SUITE 200
- **CITY:** SAVANNAH
- **STATE:** GA
- **ZIP:** 31405
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001558370-25-004897

## Text-Extract

```

                                                           June 5, 2025

Heather Plutino
Chief Financial Officer
Citi Trends, Inc.
104 Coleman Boulevard
Savannah, Georgia 31408

       Re: Citi Trends, Inc.
           Form 10-K for Fiscal Year Ended February 1, 2025
           Item 2.02 Form 8-K dated March 18, 2025
           Item 2.02 Form 8-K dated June 3, 2025
Dear Heather Plutino:

       We have reviewed your filings and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Item 2.02 Form 8-K dated March 18, 2025
Exhibit 99.1
Reconciliation of Non-GAAP Financial Measures

1.     Please breakout the other non-recurring expenses line item into smaller
components in
       your non-GAAP reconciliations. Tell us and disclose the nature of the
underlying
       amounts recorded in each period presented in the broken out other
non-recurring
       expenses, one-time strategic costs, payroll and bonus accrual
adjustments, and CEO
       transition expenses line items. Also, tell us your consideration of
Question 100.01 of
       the Non-GAAP Financial Measures Compliance and Disclosure
Interpretations in
       determining the appropriateness of these non-GAAP adjustments.
Item 2.02 Form 8-K dated June 3, 2025
Exhibit 99.1

2.     You present several non-GAAP financial measures in your earnings
release. Please
       address the following:
           Present and discuss net income with equal or greater prominence when
you
 June 5, 2025
Page 2

           present and discuss adjusted EBITDA in the headline. Refer to
           Item 10(e)(1)(i)(A) of Regulation S-K and Question 102.10(a) of the
Non-GAAP
           Financial Measures Compliance and Disclosure Interpretations.
             Present and discuss net income flowthrough with equal or greater
prominence
           when you present and discuss adjusted EBITDA flowthrough in the
Financial
           Highlights     First Quarter 2025. Also, provide all of the
disclosures required by
           Item 10(e) of Regulation S-K.
             Breakout the other non-recurring expenses line item into smaller
components in
           your non-GAAP reconciliations. Tell us and disclose the nature of
the underlying
           amounts recorded in each period presented in the broken out other
non-recurring
           expenses and cyber incident expenses line items. Also, tell us your
consideration
           of Question 100.01 of the Non-GAAP Financial Measures Compliance and
           Disclosure Interpretations in determining the appropriateness of
these non-GAAP
           adjustments.

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

       Please contact Suying Li at 202-551-3335 or Rufus Decker at 202-551-3769
with any
questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._