<HTML>
<HEAD>
   <TITLE>s8cover.htm - Generated by SEC Publisher for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">
<a name="page_1"></a><a name="_bclPageBorder1"></a><DIV STYLE="WIDTH: 100%; PADDING-RIGHT: 0%; PADDING-LEFT: 0%">

<a name="_bclHeader1"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>
<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p align=center style="margin-left:0in;margin-right:0in;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;">UNITED
STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
  450 Fifth Street NW<br>
  Washington, D.C. 29549 </font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;layout-grid-mode:char;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;layout-grid-mode:char;">&nbsp;</font></p>

<div align=center>

<table cellpadding=0 cellspacing=0 border=0 style="border:none;border-collapse:collapse;width:136.799988pt;">
 <tr>
  <td valign=top width=100% style="border-bottom:solid windowtext 1.0pt;border-top:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin-left:0in;margin-right:0in;text-align:center;"><b><font face="'Times New Roman'" style="font-size:18.0pt;">Form&nbsp;S-8</font></b></p>
  </td>
 </tr>
</table>

</div>

<p align=center style="margin-left:0in;margin-right:0in;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;">REGISTRATION STATEMENT UNDER THE</font></b></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;">SECURITIES ACT OF 1933</font></b></p>

<p align=center style="margin-left:0in;margin-right:0in;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<div align=center>

<table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;width:475.200012pt;">
 <tr>
  <td colspan=3 valign=top width=100% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><u><font face="'Times New Roman'" lang=EN-CA style="font-size:18.0pt;layout-grid-mode:char;">THE CATO CORPORATION</font></u></b></p>
  </td>
 </tr>
<tr>
  <td colspan=3 valign=top width=100% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;">(Exact Name of Registrant
  as Specified in Its Charter)</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=25% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><u><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;">Delaware</font></u></b></p>
  </td>
 <td valign=top width=46% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=29% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><u><font color=black face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">56-0484485</font></u></b></p>
  </td>
 </tr>
<tr style="height:26.05pt;">
  <td valign=top width=25% style="height:26.05pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><u><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;">(State or Other Jurisdiction of&#160; Incorporation</font></u></p>
  </td>
 <td valign=top width=46% style="height:26.05pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=29% style="height:26.05pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">(IRS Employer<br>
  Identification No.)</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=25% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=46% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=29% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=71% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><b><u><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">8100 Denmark Road, Charlotte, NC</font></u></b></p>
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">(Address of Principal
  Executive Offices)</font></p>
  </td>
 <td valign=top width=29% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><u><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">28273-5975</font></u></b><u><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;"><br>
  </font></u><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">(Zip Code)</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=25% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=46% style="border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=29% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=right style="margin:0in;margin-bottom:.0001pt;text-align:right;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td colspan=3 valign=top width=100% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;">&nbsp;</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;">THE CATO CORPORATION DEFERRED COMPENSATION PLAN</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;">(EFFECTIVE JULY 28, 2011)</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;">(Full title of the plan)</font></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=25% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=46% style="border-top:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=29% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=right style="margin:0in;margin-bottom:.0001pt;text-align:right;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=25% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:10.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=46% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">[&#8226;]</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">[&#8226;]</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;">8100 Denmark Road</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;">Charlotte, North Carolina&#160; 28273-5975</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;">(Name and address of agent for service)</font></p>
  </td>
 <td valign=top width=29% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=right style="margin:0in;margin-bottom:.0001pt;text-align:right;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=25% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=46% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=29% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=right style="margin:0in;margin-bottom:.0001pt;text-align:right;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td colspan=3 valign=top width=100% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><u><font color=black face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">(704) 554-8510</font></u></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">(Registrant&#8217;s Telephone Number, Including Area Code)</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=25% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:10.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=46% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=29% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=right style="margin:0in;margin-bottom:.0001pt;text-align:right;"><font face="'Times New Roman'" lang=EN-CA style="font-size:12.0pt;layout-grid-mode:char;text-decoration:none;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td colspan=3 valign=top width=100% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;">Copy to:</font></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">R. Douglas Harmon</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">Parker Poe Adams &amp; Bernstein LLP</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">Three Wells Fargo Center</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">401 South Tryon Street</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">Charlotte, North Carolina 28202</font></b></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" style="font-size:11.0pt;layout-grid-mode:char;">(704) 372-9000</font></b></p>
  </td>
 </tr>
</table>

</div>

<p style="margin-left:0in;margin-right:0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>


<a name="_bclFooter1"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always"></div><a name="page_2"></a><a name="_bclPageBorder2"></a><DIV STYLE="WIDTH: 100%; PADDING-RIGHT: 0%; PADDING-LEFT: 0%">

<a name="_bclHeader2"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>
<p style="margin-left:0in;margin-right:0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-left:0in;margin-right:0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-left:0in;margin-right:0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:12.0pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;smaller
reporting company&#8221; in Rule 12b-2 of the Exchange Act. (Check one): </font></p>

<p style="margin:0in;margin-bottom:6.0pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Large
accelerated filer </font><font face=Wingdings lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">o</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Accelerated
filer </font><font face=Wingdings lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">&#254;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Non-accelerated
filer </font><font face=Wingdings lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">o</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Smaller
reporting company </font><font face=Wingdings lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">o</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160;&#160;&#160;&#160;&#160;&#160;&#160; (Do not
check if a smaller reporting company)</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">&nbsp;</font></b></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;layout-grid-mode:char;">CALCULATION OF REGISTRATION FEE</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:12.0pt;layout-grid-mode:char;">&nbsp;</font></p>

<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border:none;border-collapse:collapse;width:604.799988pt;">
 <tr>
  <td valign=top width=23% style="border-bottom:solid black 2.25pt;border-left:double windowtext 2pt;border-right:solid black 2.25pt;border-top:double windowtext 2pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">Title of securities
  to be registered</font></p>
  </td>
 <td valign=top width=14% style="border-bottom:solid black 2.25pt;border-right:solid black 2.25pt;border-top:double windowtext 2pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">Amount to be
  registered <sup>(1)</sup></font></p>
  </td>
 <td valign=top width=22% style="border-bottom:solid black 2.25pt;border-right:solid black 2.25pt;border-top:double windowtext 2pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">Proposed maximum
  offering price per share <sup>(2)</sup></font></p>
  </td>
 <td valign=top width=22% style="border-bottom:solid black 2.25pt;border-right:solid black 2.25pt;border-top:double windowtext 2pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">Proposed maximum aggregate
  offering price <sup>(2)</sup></font></p>
  </td>
 <td valign=top width=19% style="border-bottom:solid black 2.25pt;border-right:double windowtext 2pt;border-top:double windowtext 2pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">Amount of
  registration fee</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=23% style="border-bottom:double windowtext 2pt;border-left:double windowtext 2pt;border-right:solid black 2.25pt;padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">Deferred Compensation Obligations</font></p>
  </td>
 <td valign=top width=14% style="border-bottom:double windowtext 2pt;border-right:solid black 2.25pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">$10,000,000</font></p>
  </td>
 <td valign=top width=22% style="border-bottom:double windowtext 2pt;border-right:solid black 2.25pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">100%</font></p>
  </td>
 <td valign=top width=22% style="border-bottom:double windowtext 2pt;border-right:solid black 2.25pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">$10,000,000</font></p>
  </td>
 <td valign=top width=19% style="border-bottom:double windowtext 2pt;border-right:double windowtext 2pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" style="font-size:10.0pt;layout-grid-mode:char;">$1161</font></p>
  </td>
 </tr>
</table></div>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:10.0pt;layout-grid-mode:char;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(1)</font><font face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">The Deferred Compensation Obligations are general unsecured obligations
of The Cato Corporation to pay deferred compensation in the future in
accordance with the terms of The Cato Corporation Deferred Compensation Plan
(effective July 28, 2011) (the &#8220;Plan&#8221;).</font></p>

<p style="margin-bottom:12.0pt;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(2)</font><font face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Estimated solely for the purpose of calculating the registration fee
pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended
(the &#8220;Securities Act&#8221;).</font></p>









<a name="_bclFooter2"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always"></div><a name="page_3"></a><a name="_bclPageBorder3"></a><DIV STYLE="WIDTH: 100%; PADDING-RIGHT: 0%; PADDING-LEFT: 0%">

<a name="_bclHeader3"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>
<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">PART I</font></b></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></b></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">The information required by Part I of Form S-8 to be
contained in the Section 10(a) prospectus is omitted from this Registration
Statement in accordance with Rule 428 under the Securities Act and the &#8220;Note&#8221;
to Part I of Form S&#8209;8.</font></p>








<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">PART II</font></b></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></b></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Item 3.&#160; Incorporation of
Documents by Reference.</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:12.0pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">The
following documents filed by The Cato Corporation (&#8220;Cato&#8221; or the &#8220;Registrant&#8221;)
with the Securities and Exchange Commission (the &#8220;Commission&#8221;) are incorporated
by reference herein:</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face=Symbol lang=EN-US style="font-size:11.0pt;">&#183;</font><font face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Our Annual Report on Form 10-K for
the fiscal year ended January 29, 2011;</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face=Symbol lang=EN-US style="font-size:11.0pt;">&#183;</font><font face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Our Quarterly Report on Form 10-Q
for the quarterly period ended April 30, 2011;</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face=Symbol lang=EN-US style="font-size:11.0pt;">&#183;</font><font face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Our Definitive Proxy Statement on
Schedule 14A filed on April 8, 2011; and</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face=Symbol lang=EN-US style="font-size:11.0pt;">&#183;</font><font face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Our Current Reports on Form 8-K
filed on March 4, 2011, June 2, 2011, July 11, 2011 and July&nbsp;19, 2011.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Additionally, all documents subsequently filed with the
Commission by us pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the
Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), prior to the
filing of a post-effective amendment that indicates that all securities offered
hereunder have been sold or that deregisters all securities remaining unsold,
shall be deemed to be incorporated by reference herein and be a part hereof
from the date of the filing of such documents.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Any statement contained herein or in a document, all or a
portion of which is incorporated or deemed to be incorporated by reference
herein, will be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or in
any subsequently filed document that also is or is deemed to be incorporated by
reference herein modifies or supersedes such statement.&#160; Any such statement so
modified or superseded will not be deemed, except as so modified or amended, to
constitute a part of this Registration Statement.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Any documents or information &#8220;furnished&#8221; and not &#8220;filed&#8221;
in accordance with the Commission rules shall not be deemed to be incorporated
by reference herein.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Item 4.&#160; Description of
Securities.</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">The Plan allows eligible members of a select group of
management and highly compensated employees, as well as non&#8209;employee
directors of Cato (&#8220;Participants&#8221;) to defer receipt of a portion of their
compensation.&#160; Eligible employees may defer up to 50% of their salaries and up
to 100% of their bonuses.&#160; Eligible directors may defer up to 100% of their
directors&#8217; fees.&#160; Participants will be vested at all times in the amounts
credited to their accounts under the Plan.&#160; Amounts deferred under the Plan are
credited with </font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">investment returns based on measurement
funds designated by the Participants from among funds selected by the committee
that administers the Plan.&#160; The amount of Cato&#8217;s obligations under the Plan
(the &#8220;Deferred Compensation Obligations&#8221;), and the amount of the Deferred
Compensation Obligations payable to any Participant under the Plan, will
reflect the returns of the applicable measurement fund.</font></p>
<a name="_bclFooter3"></a><DIV>





<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:12.0pt;">3</font></p>



<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:2.0pt;">&nbsp;</font></p>





</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always"></div><a name="page_4"></a><a name="_bclPageBorder4"></a><DIV STYLE="WIDTH: 100%; PADDING-RIGHT: 0%; PADDING-LEFT: 0%">

<a name="_bclHeader4"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>


<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">The amount of compensation deferred under the Plan is
based on elections by the Participants and the deemed earnings and losses on
the foregoing amounts.&#160; The Deferred Compensation Obligations payable by Cato
under the Plan will become due in accordance with payment elections made by
Participants in accordance with the terms of the Plan and applicable law.&#160;
Participants may elect to receive distributions of their accounts, subject to Section&nbsp;409A
of the Internal Revenue Code of 1986, as amended (the &#8220;Code&#8221;), and the
limitations set forth in the Plan, either in a lump sum or in installments,
upon (i)&nbsp;the Participant&#8217;s separation from service with Cato, (ii)&nbsp;a
date specified by the Participant, or (iii)&nbsp;the Participant experiencing
an unforeseeable emergency (as such terms are defined in the Plan).&#160; In the
event of a Participant&#8217;s death, his or her designated beneficiary will be
entitled to receive the balance of such Participant&#8217;s Plan account.&#160; The
Deferred Compensation Obligations represent the contractual obligations of Cato
to pay or distribute cash when due to Participants with respect to amounts
deferred and earned in accordance with the terms of the Plan. </font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Participants will not have any ownership interest in any
of the amounts deferred or the measurement funds under the Plan.&#160; The right of
each Participant is solely that of a general, unsecured creditor of Cato with
respect to his or her own interest under the Plan.&#160; The Plan is an &#8220;unfunded&#8221;
plan for state and federal tax purposes and Cato is not required to set aside
assets to be used for payment of the Deferred Compensation Obligations under
the Plan.&#160; Payments under the Plan shall be payable solely from the general
assets of Cato or from a &#8220;rabbi&#8221; trust established by Cato as a vehicle to pay
benefits under the Plan.&#160; Except as provided in the Plan, neither a Participant
nor any other person will have any right to sell, assign, transfer, pledge,
mortgage or otherwise encumber, transfer, hypothecate, alienate or convey in
advance of actual receipt, the amounts, if any, payable under the Plan or any
part thereof.&#160; Except as provided in the Plan, no part of the amounts payable
will, prior to actual payment, be subject to seizure, attachment, garnishment
or sequestration for the payment of any debts, judgments, alimony or separate
maintenance owed by a Participant or any other person, be transferable by
operation of law in the event of a Participant&#8217;s or any other person&#8217;s
bankruptcy or insolvency or be transferable to a spouse as a result of a
property settlement or otherwise. </font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Cato may amend or modify the Plan in whole or in part,
provided that no such amendment or modification, without the consent of the
Participant, will be effective to decrease the value of a Participant&#8217;s account
balance in existence at the time the amendment or modification is made.&#160; In
addition to other amendments as Cato may authorize, the committee that
administers the Plan may adopt amendments to the Plan to conform the Plan to
the requirements of applicable law, facilitate the administration of the Plan
or clarify provisions based on the committee&#8217;s interpretation of the Plan
document.&#160; Cato may also terminate and liquidate the Plan to the extent
permitted by Section&nbsp;409A of the Code.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<h1 style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:0in;"><b><font face="'Times New Roman'" style="font-size:11.0pt;">Item
5.&#160; Interest of Named Experts and Counsel. </font></b></h1>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Not applicable.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:0in;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Item 6.&#160; Indemnification of Directors and Officers. </font></b></p>

<p style="margin:0in;margin-bottom:12.0pt;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Section&nbsp;145 of the General Corporation Law of the
State of Delaware, as amended from time to time (&#8220;Section&nbsp;145&#8221;), permits a
corporation to indemnify its directors and officers against expenses (including
attorneys&#8217; fees), judgments, fines and amounts paid in settlements actually and
reasonably </font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">incurred by them in connection with any
action, suit or proceeding brought by a third party if such directors or
officers acted in good faith and in a manner they reasonably believed to be in,
or not opposed to, the best interests of the corporation and, with respect to
any criminal action or proceeding, had no reason to believe their conduct was
unlawful. In a derivative action, indemnification may be made only for expenses
actually and reasonably incurred by directors and officers in connection with
the defense or settlement of an action or suit and only with respect to a matter
as to which they shall have acted in good faith and in a manner they reasonably
believed to be in or not opposed to the best interests of the corporation,
except that no indemnification shall be made if such person shall have been
adjudged liable to the corporation, unless and only to the extent that the
court in which the action or suit was brought shall determine upon application
that the defendant officers or directors are reasonably entitled to indemnity
for such expenses despite such adjudication of liability. </font></p>
<a name="_bclFooter4"></a><DIV>





<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:12.0pt;">4</font></p>



<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:2.0pt;">&nbsp;</font></p>





</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always"></div><a name="page_5"></a><a name="_bclPageBorder5"></a><DIV STYLE="WIDTH: 100%; PADDING-RIGHT: 0%; PADDING-LEFT: 0%">

<a name="_bclHeader5"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>


<p style="margin:0in;margin-bottom:12.0pt;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">In addition, Cato&#8217;s Restated Certificate of
Incorporation eliminates personal liability of its directors to the full extent
permitted by Section 102(b)(7) of the General Corporation Law of the State of
Delaware, as amended from time to time (&#8220;Section&nbsp;102(b)(7)&#8221;).
Section&nbsp;102(b)(7) of the Delaware Corporation Law provides that a
corporation may eliminate or limit the personal liability of a director to the
corporation or its stockholders for monetary damages for breach of fiduciary duty
as a director, provided that such provision shall not eliminate or limit the
liability of a director (i)&nbsp;for any breach of the director&#8217;s duty of
loyalty to the corporation or its stockholders, (ii)&nbsp;for acts or omissions
not in good faith or which involve intentional misconduct or a knowing
violation of law, (iii)&nbsp;for willful or negligent conduct in paying
dividends or repurchasing stock out of other than lawfully available funds, or
(iv)&nbsp;for any transaction from which the director derived an improper personal
benefit. No such provision shall eliminate or limit the liability of a director
for any act or omission occurring prior to the date when such provision becomes
effective. </font></p>

<p style="margin:0in;margin-bottom:12.0pt;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">The Plan provides that Cato agrees to indemnify and
hold harmless its officers and directors against all claims, liabilities, fines
and penalties, and all expenses reasonably incurred by or imposed upon him or
her (including but not limited to reasonable attorney fees) which arise as a
result of his or her actions or failure to act in connection with the operation
and administration of the Plan to the extent lawfully allowable and to the
extent that such claim, liability, fine, penalty, or expense is not paid for by
liability insurance purchased or paid for by Cato.&#160; Notwithstanding the foregoing,
Cato shall not indemnify any officer or director if his or her actions or
failure to act are due to gross negligence or willful misconduct or for any
such amount incurred through any settlement or compromise of any action unless
Cato consents in writing to such settlement or compromise.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">The
Company maintains insurance against liabilities under the Securities Act for
the benefit of its officers and directors. </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:0in;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Item 7.&#160; Exemption from Registration Claimed. </font></b></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Not applicable.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:0in;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Item 8.&#160; Exhibits.</font></b></p>

<p style="margin:0in;margin-bottom:12.0pt;"><b><u><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Exhibit No.</font></u></b><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160; </font></b><b><u><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Description
of Document</font></u></b></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-1.0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">4.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Restated
Certificate of Incorporation of the Registrant dated March 6, 1987,
incorporated by reference to Exhibit 4.1 to&nbsp;Form S-8 of the Registrant
filed February 7, 2000 (SEC File No. 333&#8211;96283)</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-1.0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">4.2&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Bylaws
of the Registrant dated January 28, 1993, incorporated by reference
to&nbsp;Exhibit 4.2 to&nbsp;Form S-8 of the Registrant filed February
7,&nbsp;2000 (SEC File No. 333&#8211;96283)</font></p>


<a name="_bclFooter5"></a><DIV>





<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:12.0pt;">5</font></p>



<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:2.0pt;">&nbsp;</font></p>





</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always"></div><a name="page_6"></a><a name="_bclPageBorder6"></a><DIV STYLE="WIDTH: 100%; PADDING-RIGHT: 0%; PADDING-LEFT: 0%">

<a name="_bclHeader6"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>
<p style="margin:0in;margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-1.0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">4.3&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The Cato Corporation Deferred
Compensation Plan (effective July 28, 2011), incorporated by reference to Exhibit
10.1 to Form 8-K of the Registrant filed on July 19, 2011</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-1.0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">5.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Opinion
of Parker Poe Adams &amp; Bernstein LLP regarding the legality of the Deferred
Compensation Obligations being registered</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-1.0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">23.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Consent
of PricewaterhouseCoopers LLP</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-1.0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">23.2&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Consent
of Parker Poe Adams &amp; Bernstein LLP (included in Exhibit 5.1 to this
Registration Statement)</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-1.0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">24.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Power
of Attorney (included in the signature page to this Registration Statement)</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:0in;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Item 9.&#160; Undertakings. </font></b></p>

<p style="margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-1.0in;"><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(a)</font><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">The undersigned Registrant hereby
undertakes:</font></p>

<p style="margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160; To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:</font></p>

<p style="margin-bottom:12.0pt;margin-left:1.5in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(i)</font><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">To include any prospectus required
by Section 10(a)(3) of the Securities Act of 1933;</font></p>

<p style="margin-bottom:12.0pt;margin-left:1.5in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(ii)</font><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">To reflect in the prospectus any
facts or events arising after the effective date of this Registration Statement
(or most recent post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth in this
Registration Statement.&#160; Notwithstanding the foregoing, any increase or
decrease in the volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any
deviation from the low or high end of the estimated maximum offering range may
be reflected in the form of prospectus filed with the Commission pursuant to
Rule 424(b) if, in the aggregate, the changes in volume and price represent no
more than a 20 percent change in the maximum aggregate offering price set forth
in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration
statement; and</font></p>

<p style="margin-bottom:12.0pt;margin-left:1.5in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(iii)</font><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">To include any material
information with respect to the plan of distribution not previously disclosed
in this Registration Statement or any material change to such information in this
Registration Statement;</font></p>

<p style="margin:0in;margin-bottom:12.0pt;"><i><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Provided,
however</font></i><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">, that paragraphs (a)(1)(i)
and (a)(1)(ii) of this section do not apply if the information required to be
included in a post-effective amendment by those paragraphs is contained in
reports filed with or furnished to the Commission by the Registrant pursuant to
Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated
by reference in the registration statement.</font></p>

<p style="margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(2)&#160;&#160;&#160;&#160;&#160;&#160;&#160; That,
for the purpose of determining any liability under the Securities Act of 1933,
each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial </font><i><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">bona fide</font></i><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">
offering thereof.</font></p>


<a name="_bclFooter6"></a><DIV>





<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:12.0pt;">6</font></p>



<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:2.0pt;">&nbsp;</font></p>





</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always"></div><a name="page_7"></a><a name="_bclPageBorder7"></a><DIV STYLE="WIDTH: 100%; PADDING-RIGHT: 0%; PADDING-LEFT: 0%">

<a name="_bclHeader7"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>
<p style="margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(3)&#160;&#160;&#160;&#160;&#160;&#160;&#160; To remove from registration by means of a
post-effective amendment any of the securities being registered which remain
unsold at the termination of the offering.</font></p>

<p style="margin-bottom:12.0pt;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(b)</font><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">The undersigned Registrant hereby
undertakes that, for purposes of determining any liability under the Securities
Act, each filing of the Registrant&#8217;s annual report pursuant to
Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where
applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to
Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in
the registration statement shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial </font><i><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">bona fide</font></i><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;"> offering thereof.</font></p>

<p style="margin-bottom:12.0pt;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">(c)</font><font color=#010000 face="'Times New Roman'" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Registrant pursuant to the foregoing
provisions, or otherwise, the Registrant has been advised that in the opinion
of the Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable.&#160; In the event that a claim
for indemnification against such liabilities (other than the payment by the
Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in
the opinion of its counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the
Securities Act and will be governed by the final adjudication of such issue.</font></p>









<a name="_bclFooter7"></a><DIV>





<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:12.0pt;">7</font></p>



<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:2.0pt;">&nbsp;</font></p>





</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always"></div><a name="page_8"></a><a name="_bclPageBorder8"></a><DIV STYLE="WIDTH: 100%; PADDING-RIGHT: 0%; PADDING-LEFT: 0%">

<a name="_bclHeader8"></a><DIV>





<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>





</DIV>
<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">SIGNATURES</font></b></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:4.5pt;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Pursuant to the requirements of
the Securities Act of 1933, the Registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Registration Statement to be signed on its behalf by
the undersigned, thereunto duly authorized, in the City of Charlotte, State of
North Carolina, on August&nbsp;26, 2011.</font></p>

<p style="margin:0in;margin-bottom:.25in;margin-left:3.75in;margin-right:0in;margin-top:0in;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">THE CATO CORPORATION<br>
(Registrant)</font></b></p>

<p style="margin:0in;margin-bottom:.25in;margin-left:3.75in;margin-right:0in;margin-top:0in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">By:</font><u><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;"> /s/ John P. D. Cato&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;"><br>
[&#8226;]<br>
[&#8226;]</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:4.5pt;margin-top:0in;text-align:center;"><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">POWER
OF ATTORNEY AND SIGNATURES</font></b></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:4.5pt;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">KNOW ALL PERSONS BY THESE
PRESENTS, that each person whose signature appears below constitutes and
appoints </font><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">[&#8226;] </font></b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">and </font><b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">[&#8226;]</font></b><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;"> his true and lawful attorneys-in-fact and
agents, each acting alone, with full power of substitution and resubstitution,
from such person and in each person&#8217;s name, place and stead, in any and all
capacities, to sign any and all amendments (including post&#8209;effective
amendments) to this Registration Statement, under the Securities Act of 1933,
as amended, and to file the same, with all exhibits thereto, and all other
documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorneys-in-fact and agents, full power and authority to do
and perform each and every act and thing requisite and necessary to be done as
fully to all intents and purposes as he might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, or any of
them, may lawfully do or cause to be done.</font></p>

<p style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:.5in;"><font face="'Times New Roman'" lang=EN-US style="font-size:11.0pt;">Pursuant to the requirements of the Securities Act of
1933, this Registration Statement has been signed below by the following
persons in the capacities and on the dates indicated.</font></p>

<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;width:515.699951pt;">
 <tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:12.0pt;margin-left:0in;margin-right:6.5pt;margin-top:0in;"><b><u><font face="'Times New Roman'" style="font-size:11.0pt;">Signature&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u></b></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><b><u><font face="'Times New Roman'" style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Title&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u></b></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><b><u><font face="'Times New Roman'" style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Date&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u></b></p>
  </td>
 </tr>
<tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:24.0pt;margin-left:0in;margin-right:6.5pt;margin-top:12.0pt;"><u><font face="'Times New Roman'" style="font-size:11.0pt;">/s/ John P.D. Cato&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" style="font-size:11.0pt;"><br>
  John P.D. Cato</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;margin-left:0in;margin-right:.05in;margin-top:12.0pt;"><font face="'Times New Roman'" style="font-size:11.0pt;">Chairman,
  President, Chief Executive Officer (Principal Executive Officer)</font></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;margin-top:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;">August 26, 2011</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.25in;margin-left:0in;margin-right:6.5pt;margin-top:0in;"><u><font face="'Times New Roman'" style="font-size:11.0pt;">/s/ John R. Howe&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" style="font-size:11.0pt;"><br>
  John R. Howe</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;margin-right:.05in;"><font face="'Times New Roman'" style="font-size:11.0pt;">Executive
  Vice President and Chief Financial Officer (Principal Financial Officer and
  Principal Accounting Officer)</font></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;margin-top:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;">August 26, 2011</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:24.0pt;margin-left:0in;margin-right:6.5pt;margin-top:0in;"><u><font face="'Times New Roman'" style="font-size:11.0pt;">/s/ Jeffrey R.
  Shock&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" style="font-size:11.0pt;"><br>
  Jeffrey R. Shock</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;margin-right:.05in;"><font face="'Times New Roman'" style="font-size:11.0pt;">Senior
  Vice President and Controller (Principal Accounting Officer)</font></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;margin-top:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;">August 26, 2011</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:24.0pt;margin-left:0in;margin-right:6.5pt;margin-top:0in;"><u><font face="'Times New Roman'" style="font-size:11.0pt;">/s/ Thomas B.
  Henson&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" style="font-size:11.0pt;"><br>
  Thomas B. Henson</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" style="font-size:11.0pt;">Director</font></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;margin-top:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;">August 26, 2011</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:24.0pt;margin-left:0in;margin-right:6.5pt;margin-top:0in;"><u><font face="'Times New Roman'" style="font-size:11.0pt;">/s/ Bryan F.
  Kennedy, III&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" style="font-size:11.0pt;"><br>
  Bryan F. Kennedy, III</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" style="font-size:11.0pt;">Director</font></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;margin-top:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;">August 26, 2011</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.25in;margin-left:0in;margin-right:6.5pt;margin-top:0in;"><u><font face="'Times New Roman'" style="font-size:11.0pt;">/s/ Thomas E. Meckley&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" style="font-size:11.0pt;"><br>
  Thomas E. Meckley</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" style="font-size:11.0pt;">Director</font></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;margin-top:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;">August 26, 2011</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:24.0pt;margin-left:0in;margin-right:6.5pt;margin-top:0in;"><u><font face="'Times New Roman'" style="font-size:11.0pt;">/s/ Bailey W.
  Patrick&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" style="font-size:11.0pt;"><br>
  Bailey W. Patrick</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" style="font-size:11.0pt;">Director</font></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;margin-top:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;">August 26, 2011</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:24.0pt;margin-left:0in;margin-right:6.5pt;margin-top:0in;"><u><font face="'Times New Roman'" style="font-size:11.0pt;">/s/ D. Harding
  Stowe&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" style="font-size:11.0pt;"><br>
  D. Harding Stowe</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" style="font-size:11.0pt;">Director</font></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;margin-top:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;">August 26, 2011</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=34% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:24.0pt;margin-left:0in;margin-right:6.5pt;margin-top:0in;"><u><font face="'Times New Roman'" style="font-size:11.0pt;">/s/ Edward I.
  Weisiger, Jr.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u><font face="'Times New Roman'" style="font-size:11.0pt;"><br>
  Edward I. Weisiger, Jr.</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" style="font-size:11.0pt;">Director</font></p>
  </td>
 <td valign=top width=26% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;margin-top:12.0pt;text-align:center;"><font face="'Times New Roman'" style="font-size:11.0pt;">August 26, 2011</font></p>
  </td>
 </tr>
</table></div>


<a name="_bclFooter8"></a><DIV>





<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="'Times New Roman'" lang=EN-US style="font-size:12.0pt;">8</font></p>



<p style="margin:0in;margin-bottom:.0001pt;"><font face="'Times New Roman'" lang=EN-US style="font-size:2.0pt;">&nbsp;</font></p>





</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always"></div>
</BODY>

</HTML>
[{"type": "S-8", "sequence": "1", "filename": "s8cover.htm", "description": "S-8", "secsgml_size_bytes": 72640}]
{"company-data": {"conformed-name": "CATO CORP", "cik": "0000018255", "assigned-sic": "5621", "irs-number": "560484485", "state-of-incorporation": "DE", "fiscal-year-end": "0203"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-176511", "film-number": "111059920"}, "business-address": {"street1": "8100 DENMARK ROAD", "city": "CHARLOTTE", "state": "NC", "zip": "28273-5975", "phone": "7045517352"}, "mail-address": {"street1": "8100 DENMARK ROAD", "city": "CHARLOTTE", "state": "NC", "zip": "28273-5975"}, "former-company": {"former-conformed-name": "CATO STORES INC", "date-changed": "19701002"}}
s8cover.htm - Generated by SEC Publisher for SEC Filing
UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
450 Fifth Street NW
Washington, D.C. 29549
Form S-8
REGISTRATION STATEMENT UNDER THE
SECURITIES ACT OF 1933
THE CATO CORPORATION
(Exact Name of Registrant
  as Specified in Its Charter)
Delaware
56-0484485
(State or Other Jurisdiction of  Incorporation
(IRS Employer
Identification No.)
8100 Denmark Road, Charlotte, NC
(Address of Principal
  Executive Offices)
28273-5975
(Zip Code)
THE CATO CORPORATION DEFERRED COMPENSATION PLAN
(EFFECTIVE JULY 28, 2011)
(Full title of the plan)
[•]
[•]
8100 Denmark Road
Charlotte, North Carolina  28273-5975
(Name and address of agent for service)
(704) 554-8510
(Registrant's Telephone Number, Including Area Code)
Copy to:
R. Douglas Harmon
Parker Poe Adams & Bernstein LLP
Three Wells Fargo Center
401 South Tryon Street
Charlotte, North Carolina 28202
(704) 372-9000
Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act. (Check one):
Large
accelerated filer
o
Accelerated
filer
þ
Non-accelerated
filer
o
Smaller
reporting company
o
(Do not
check if a smaller reporting company)
CALCULATION OF REGISTRATION FEE
Title of securities
  to be registered
Amount to be
  registered
(1)
Proposed maximum
  offering price per share
(2)
Proposed maximum aggregate
  offering price
(2)
Amount of
  registration fee
Deferred Compensation Obligations
$10,000,000
100%
$10,000,000
$1161
(1)
The Deferred Compensation Obligations are general unsecured obligations
of The Cato Corporation to pay deferred compensation in the future in
accordance with the terms of The Cato Corporation Deferred Compensation Plan
(effective July 28, 2011) (the "Plan").
(2)
Estimated solely for the purpose of calculating the registration fee
pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended
(the "Securities Act").
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information required by Part I of Form S-8 to be
contained in the Section 10(a) prospectus is omitted from this Registration
Statement in accordance with Rule 428 under the Securities Act and the "Note"
to Part I of Form S‑8.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of
Documents by Reference.
The
following documents filed by The Cato Corporation ("Cato" or the "Registrant")
with the Securities and Exchange Commission (the "Commission") are incorporated
by reference herein:
·
Our Annual Report on Form 10-K for
the fiscal year ended January 29, 2011;
·
Our Quarterly Report on Form 10-Q
for the quarterly period ended April 30, 2011;
·
Our Definitive Proxy Statement on
Schedule 14A filed on April 8, 2011; and
·
Our Current Reports on Form 8-K
filed on March 4, 2011, June 2, 2011, July 11, 2011 and July 19, 2011.
Additionally, all documents subsequently filed with the
Commission by us pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), prior to the
filing of a post-effective amendment that indicates that all securities offered
hereunder have been sold or that deregisters all securities remaining unsold,
shall be deemed to be incorporated by reference herein and be a part hereof
from the date of the filing of such documents.
Any statement contained herein or in a document, all or a
portion of which is incorporated or deemed to be incorporated by reference
herein, will be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or in
any subsequently filed document that also is or is deemed to be incorporated by
reference herein modifies or supersedes such statement.  Any such statement so
modified or superseded will not be deemed, except as so modified or amended, to
constitute a part of this Registration Statement.
Any documents or information "furnished" and not "filed"
in accordance with the Commission rules shall not be deemed to be incorporated
by reference herein.
Item 4.  Description of
Securities.
The Plan allows eligible members of a select group of
management and highly compensated employees, as well as non‑employee
directors of Cato ("Participants") to defer receipt of a portion of their
compensation.  Eligible employees may defer up to 50% of their salaries and up
to 100% of their bonuses.  Eligible directors may defer up to 100% of their
directors' fees.  Participants will be vested at all times in the amounts
credited to their accounts under the Plan.  Amounts deferred under the Plan are
credited with
investment returns based on measurement
funds designated by the Participants from among funds selected by the committee
that administers the Plan.  The amount of Cato's obligations under the Plan
(the "Deferred Compensation Obligations"), and the amount of the Deferred
Compensation Obligations payable to any Participant under the Plan, will
reflect the returns of the applicable measurement fund.
3
The amount of compensation deferred under the Plan is
based on elections by the Participants and the deemed earnings and losses on
the foregoing amounts.  The Deferred Compensation Obligations payable by Cato
under the Plan will become due in accordance with payment elections made by
Participants in accordance with the terms of the Plan and applicable law. 
Participants may elect to receive distributions of their accounts, subject to Section 409A
of the Internal Revenue Code of 1986, as amended (the "Code"), and the
limitations set forth in the Plan, either in a lump sum or in installments,
upon (i) the Participant's separation from service with Cato, (ii) a
date specified by the Participant, or (iii) the Participant experiencing
an unforeseeable emergency (as such terms are defined in the Plan).  In the
event of a Participant's death, his or her designated beneficiary will be
entitled to receive the balance of such Participant's Plan account.  The
Deferred Compensation Obligations represent the contractual obligations of Cato
to pay or distribute cash when due to Participants with respect to amounts
deferred and earned in accordance with the terms of the Plan.
Participants will not have any ownership interest in any
of the amounts deferred or the measurement funds under the Plan.  The right of
each Participant is solely that of a general, unsecured creditor of Cato with
respect to his or her own interest under the Plan.  The Plan is an "unfunded"
plan for state and federal tax purposes and Cato is not required to set aside
assets to be used for payment of the Deferred Compensation Obligations under
the Plan.  Payments under the Plan shall be payable solely from the general
assets of Cato or from a "rabbi" trust established by Cato as a vehicle to pay
benefits under the Plan.  Except as provided in the Plan, neither a Participant
nor any other person will have any right to sell, assign, transfer, pledge,
mortgage or otherwise encumber, transfer, hypothecate, alienate or convey in
advance of actual receipt, the amounts, if any, payable under the Plan or any
part thereof.  Except as provided in the Plan, no part of the amounts payable
will, prior to actual payment, be subject to seizure, attachment, garnishment
or sequestration for the payment of any debts, judgments, alimony or separate
maintenance owed by a Participant or any other person, be transferable by
operation of law in the event of a Participant's or any other person's
bankruptcy or insolvency or be transferable to a spouse as a result of a
property settlement or otherwise.
Cato may amend or modify the Plan in whole or in part,
provided that no such amendment or modification, without the consent of the
Participant, will be effective to decrease the value of a Participant's account
balance in existence at the time the amendment or modification is made.  In
addition to other amendments as Cato may authorize, the committee that
administers the Plan may adopt amendments to the Plan to conform the Plan to
the requirements of applicable law, facilitate the administration of the Plan
or clarify provisions based on the committee's interpretation of the Plan
document.  Cato may also terminate and liquidate the Plan to the extent
permitted by Section 409A of the Code.
Item
5.  Interest of Named Experts and Counsel.
Not applicable.
Item 6.  Indemnification of Directors and Officers.
Section 145 of the General Corporation Law of the
State of Delaware, as amended from time to time ("Section 145"), permits a
corporation to indemnify its directors and officers against expenses (including
attorneys' fees), judgments, fines and amounts paid in settlements actually and
reasonably
incurred by them in connection with any
action, suit or proceeding brought by a third party if such directors or
officers acted in good faith and in a manner they reasonably believed to be in,
or not opposed to, the best interests of the corporation and, with respect to
any criminal action or proceeding, had no reason to believe their conduct was
unlawful. In a derivative action, indemnification may be made only for expenses
actually and reasonably incurred by directors and officers in connection with
the defense or settlement of an action or suit and only with respect to a matter
as to which they shall have acted in good faith and in a manner they reasonably
believed to be in or not opposed to the best interests of the corporation,
except that no indemnification shall be made if such person shall have been
adjudged liable to the corporation, unless and only to the extent that the
court in which the action or suit was brought shall determine upon application
that the defendant officers or directors are reasonably entitled to indemnity
for such expenses despite such adjudication of liability.
4
In addition, Cato's Restated Certificate of
Incorporation eliminates personal liability of its directors to the full extent
permitted by Section 102(b)(7) of the General Corporation Law of the State of
Delaware, as amended from time to time ("Section 102(b)(7)").
Section 102(b)(7) of the Delaware Corporation Law provides that a
corporation may eliminate or limit the personal liability of a director to the
corporation or its stockholders for monetary damages for breach of fiduciary duty
as a director, provided that such provision shall not eliminate or limit the
liability of a director (i) for any breach of the director's duty of
loyalty to the corporation or its stockholders, (ii) for acts or omissions
not in good faith or which involve intentional misconduct or a knowing
violation of law, (iii) for willful or negligent conduct in paying
dividends or repurchasing stock out of other than lawfully available funds, or
(iv) for any transaction from which the director derived an improper personal
benefit. No such provision shall eliminate or limit the liability of a director
for any act or omission occurring prior to the date when such provision becomes
effective.
The Plan provides that Cato agrees to indemnify and
hold harmless its officers and directors against all claims, liabilities, fines
and penalties, and all expenses reasonably incurred by or imposed upon him or
her (including but not limited to reasonable attorney fees) which arise as a
result of his or her actions or failure to act in connection with the operation
and administration of the Plan to the extent lawfully allowable and to the
extent that such claim, liability, fine, penalty, or expense is not paid for by
liability insurance purchased or paid for by Cato.  Notwithstanding the foregoing,
Cato shall not indemnify any officer or director if his or her actions or
failure to act are due to gross negligence or willful misconduct or for any
such amount incurred through any settlement or compromise of any action unless
Cato consents in writing to such settlement or compromise.
The
Company maintains insurance against liabilities under the Securities Act for
the benefit of its officers and directors.
Item 7.  Exemption from Registration Claimed.
Not applicable.
Item 8.  Exhibits.
Exhibit No.
Description
of Document
4.1                    Restated
Certificate of Incorporation of the Registrant dated March 6, 1987,
incorporated by reference to Exhibit 4.1 to Form S-8 of the Registrant
filed February 7, 2000 (SEC File No. 333–96283)
4.2                    Bylaws
of the Registrant dated January 28, 1993, incorporated by reference
to Exhibit 4.2 to Form S-8 of the Registrant filed February
7, 2000 (SEC File No. 333–96283)
5
4.3                    The Cato Corporation Deferred
Compensation Plan (effective July 28, 2011), incorporated by reference to Exhibit
10.1 to Form 8-K of the Registrant filed on July 19, 2011
5.1                    Opinion
of Parker Poe Adams & Bernstein LLP regarding the legality of the Deferred
Compensation Obligations being registered
23.1                  Consent
of PricewaterhouseCoopers LLP
23.2                  Consent
of Parker Poe Adams & Bernstein LLP (included in Exhibit 5.1 to this
Registration Statement)
24.1                  Power
of Attorney (included in the signature page to this Registration Statement)
Item 9.  Undertakings.
(a)
The undersigned Registrant hereby
undertakes:
(1)        To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i)
To include any prospectus required
by Section 10(a)(3) of the Securities Act of 1933;
(ii)
To reflect in the prospectus any
facts or events arising after the effective date of this Registration Statement
(or most recent post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth in this
Registration Statement.  Notwithstanding the foregoing, any increase or
decrease in the volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any
deviation from the low or high end of the estimated maximum offering range may
be reflected in the form of prospectus filed with the Commission pursuant to
Rule 424(b) if, in the aggregate, the changes in volume and price represent no
more than a 20 percent change in the maximum aggregate offering price set forth
in the "Calculation of Registration Fee" table in the effective registration
statement; and
(iii)
To include any material
information with respect to the plan of distribution not previously disclosed
in this Registration Statement or any material change to such information in this
Registration Statement;
Provided,
however
, that paragraphs (a)(1)(i)
and (a)(1)(ii) of this section do not apply if the information required to be
included in a post-effective amendment by those paragraphs is contained in
reports filed with or furnished to the Commission by the Registrant pursuant to
Section 13 or Section 15(d) of the Exchange Act that are incorporated
by reference in the registration statement.
(2)        That,
for the purpose of determining any liability under the Securities Act of 1933,
each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial
bona fide
offering thereof.
6
(3)        To remove from registration by means of a
post-effective amendment any of the securities being registered which remain
unsold at the termination of the offering.
(b)
The undersigned Registrant hereby
undertakes that, for purposes of determining any liability under the Securities
Act, each filing of the Registrant's annual report pursuant to
Section 13(a) or Section 15(d) of the Exchange Act (and, where
applicable, each filing of an employee benefit plan's annual report pursuant to
Section 15(d) of the Exchange Act) that is incorporated by reference in
the registration statement shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial
bona fide
offering thereof.
(c)
Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Registrant pursuant to the foregoing
provisions, or otherwise, the Registrant has been advised that in the opinion
of the Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable.  In the event that a claim
for indemnification against such liabilities (other than the payment by the
Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in
the opinion of its counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the
Securities Act and will be governed by the final adjudication of such issue.
7
SIGNATURES
Pursuant to the requirements of
the Securities Act of 1933, the Registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Registration Statement to be signed on its behalf by
the undersigned, thereunto duly authorized, in the City of Charlotte, State of
North Carolina, on August 26, 2011.
THE CATO CORPORATION
(Registrant)
By:
/s/ John P. D. Cato
[•]
[•]
POWER
OF ATTORNEY AND SIGNATURES
KNOW ALL PERSONS BY THESE
PRESENTS, that each person whose signature appears below constitutes and
appoints
[•]
and
[•]
his true and lawful attorneys-in-fact and
agents, each acting alone, with full power of substitution and resubstitution,
from such person and in each person's name, place and stead, in any and all
capacities, to sign any and all amendments (including post‑effective
amendments) to this Registration Statement, under the Securities Act of 1933,
as amended, and to file the same, with all exhibits thereto, and all other
documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorneys-in-fact and agents, full power and authority to do
and perform each and every act and thing requisite and necessary to be done as
fully to all intents and purposes as he might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, or any of
them, may lawfully do or cause to be done.
Pursuant to the requirements of the Securities Act of
1933, this Registration Statement has been signed below by the following
persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ John P.D. Cato
John P.D. Cato
Chairman,
  President, Chief Executive Officer (Principal Executive Officer)
August 26, 2011
/s/ John R. Howe
John R. Howe
Executive
  Vice President and Chief Financial Officer (Principal Financial Officer and
  Principal Accounting Officer)
August 26, 2011
/s/ Jeffrey R.
  Shock
Jeffrey R. Shock
Senior
  Vice President and Controller (Principal Accounting Officer)
August 26, 2011
/s/ Thomas B.
  Henson
Thomas B. Henson
Director
August 26, 2011
/s/ Bryan F.
  Kennedy, III
Bryan F. Kennedy, III
Director
August 26, 2011
/s/ Thomas E. Meckley
Thomas E. Meckley
Director
August 26, 2011
/s/ Bailey W.
  Patrick
Bailey W. Patrick
Director
August 26, 2011
/s/ D. Harding
  Stowe
D. Harding Stowe
Director
August 26, 2011
/s/ Edward I.
  Weisiger, Jr.
Edward I. Weisiger, Jr.
Director
August 26, 2011
8