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<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P align="center" style="font-size: 18pt"><B>FORM 8-K</B>

<P align="center" style="font-size: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P align="center" style="font-size: 10pt"><B>Date of Report (Date of earliest event reported): May 7, 2009</B>

<P align="center">

<P align="center" style="font-size: 24pt"><B>ABERCROMBIE &amp; FITCH CO.<BR></B>
<FONT style="font-size: 10pt">(Exact name of registrant as specified in its charter)
</FONT>

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    <TD width="32%">&nbsp;</TD>
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    <TD width="33%">&nbsp;</TD>
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    <TD width="32%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>Delaware</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>1-12107</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>31-1469076</B></TD>
</TR>
<TR valign="top">
    <TD>(State or other Jurisdiction of Incorporation)</TD>
    <TD>&nbsp;</TD>
    <TD>(Commission File Number)</TD>
    <TD>&nbsp;</TD>
    <TD>(IRS Employer Identification No.)</TD>
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    <TD width="49%">&nbsp;</TD>
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    <TD width="49%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>6301 Fitch Path, New Albany, Ohio <BR></B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>43054</B></TD>
</TR>
<TR valign="top">
    <TD>(Address of Principal Executive Offices)</TD>
    <TD>&nbsp;</TD>
    <TD>(Zip Code)</TD>
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<P align="center" style="font-size: 10pt">Registrant&#146;s telephone number, including area code: <B>(614) 283-6500</B>


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    <TD nowrap style="border-bottom: 1px solid #000000"><B>Not Applicable<BR></B></TD>
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    <TD nowrap>(Former name or former address if changed since last report.)</TD>
</TR>
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<P align="left" style="font-size: 10pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant
under any of the following provisions:

<P align="left" style="font-size: 10pt">
<FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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<P align="left" style="font-size: 10pt"><U>Item 2.02. Results of
Operations and Financial Condition.</U><BR><BR><u>and</u><BR><BR><U>Item&nbsp;7.01. Regulation&nbsp;FD Disclosure</U>.


<P align="left" style="font-size: 10pt; text-indent: 4%">On May&nbsp;7, 2009, Abercrombie &#038; Fitch Co. (the &#147;Registrant&#148;) issued a press release reporting net sales and
comparable store sales for the four-week period ended May&nbsp;2, 2009 and for the fiscal year-to-date. A copy of the
May&nbsp;7, 2009 press release is furnished as Exhibit&nbsp;99.1 to this Current Report on Form&nbsp;8-K and is incorporated herein by
reference.


<P align="left" style="font-size: 10pt; text-indent: 4%">In connection with the May&nbsp;7, 2009 press release, the Registrant made available by telephone a pre-recorded
message addressing the Registrant&#146;s net sales and comparable store sales for the four-week period ended May&nbsp;2, 2009.
To listen to this pre-recorded sales message, dial (800)&nbsp;395-0662, or internationally, dial (402)&nbsp;220-1262. A copy of
the pre-recorded sales message transcript is furnished as Exhibit&nbsp;99.2 to this Current Report on Form 8-K and is
incorporated herein by reference.


<P align="left" style="font-size: 10pt"><U>Item&nbsp;9.01. Financial Statements and Exhibits</U>.



<P align="left" style="margin-left:4%; font-size: 10pt">(a)&nbsp;through (c)&nbsp;Not applicable.



<P align="left" style="margin-left:4%; font-size: 10pt">(d) <U>Exhibits</U>:


<P align="left" style="font-size: 10pt; text-indent: 4%">The following exhibits are furnished with this Current Report on Form 8-K:

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    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Press release issued by Abercrombie &#038; Fitch Co. on May&nbsp;7, 2009</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Transcript of pre-recorded message of Abercrombie&nbsp;&#038; Fitch Co.
addressing net sales and comparable store sales for four-week
period ended May&nbsp;2, 2009</TD>
</TR>
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<P align="center" style="font-size: 10pt">SIGNATURE



<P align="left" style="font-size: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.

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&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">ABERCROMBIE &#038; FITCH CO.</TD>
</TR>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date: May&nbsp;7, 2009
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By: <u>/s/ Jonathan E. Ramsden</u></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jonathan E. Ramsden</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Vice President and Chief Financial Officer</TD>
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<P align="center" style="font-size: 10pt; display: none">3
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<P align="center" style="font-size: 10pt">INDEX TO EXHIBITS



<P align="center" style="font-size: 10pt">Current Report on Form&nbsp;8-K<BR>
Dated May&nbsp;7, 2009



<P align="center" style="font-size: 10pt">Abercrombie &#038; Fitch Co.


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    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
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    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Press release issued by Abercrombie &#038; Fitch Co. on May&nbsp;7, 2009</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Transcript of pre-recorded message of Abercrombie&nbsp;&#038; Fitch Co.
addressing net sales and comparable store sales for four-week
period ended May&nbsp;2, 2009</TD>
</TR>
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Form 8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): May 7, 2009
ABERCROMBIE & FITCH CO.
(Exact name of registrant as specified in its charter)
Delaware
1-12107
31-1469076
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
6301 Fitch Path, New Albany, Ohio
43054
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number, including area code:
(614) 283-6500
Not Applicable
(Former name or former address if changed since last report.)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant
under any of the following provisions:
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.02. Results of
Operations and Financial Condition.
and
Item 7.01. Regulation FD Disclosure
.
On May 7, 2009, Abercrombie & Fitch Co. (the "Registrant") issued a press release reporting net sales and
comparable store sales for the four-week period ended May 2, 2009 and for the fiscal year-to-date. A copy of the
May 7, 2009 press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by
reference.
In connection with the May 7, 2009 press release, the Registrant made available by telephone a pre-recorded
message addressing the Registrant's net sales and comparable store sales for the four-week period ended May 2, 2009.
To listen to this pre-recorded sales message, dial (800) 395-0662, or internationally, dial (402) 220-1262. A copy of
the pre-recorded sales message transcript is furnished as Exhibit 99.2 to this Current Report on Form 8-K and is
incorporated herein by reference.
Item 9.01. Financial Statements and Exhibits
.
(a) through (c) Not applicable.
(d)
Exhibits
:
The following exhibits are furnished with this Current Report on Form 8-K:
Exhibit No.
Description
99.1
Press release issued by Abercrombie & Fitch Co. on May 7, 2009
99.2
Transcript of pre-recorded message of Abercrombie & Fitch Co.
addressing net sales and comparable store sales for four-week
period ended May 2, 2009
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.
ABERCROMBIE & FITCH CO.
Date: May 7, 2009
By:
/s/ Jonathan E. Ramsden
Jonathan E. Ramsden
Executive Vice President and Chief Financial Officer
INDEX TO EXHIBITS
Current Report on Form 8-K
Dated May 7, 2009
Abercrombie & Fitch Co.
Exhibit No.
Description
99.1
Press release issued by Abercrombie & Fitch Co. on May 7, 2009
99.2
Transcript of pre-recorded message of Abercrombie & Fitch Co.
addressing net sales and comparable store sales for four-week
period ended May 2, 2009