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<div id="a0" style="position:absolute;left:48px;top:48px;">&#160;</div><div id="a1" style="position:absolute;font-weight:bold;left:204.987px;top:63.7px;">As filed with the Securities and Exchange Commission on<div style="display:inline-block;width:4.77px">&#160;</div>May 27, 2021 </div><div id="a25" style="position:absolute;font-weight:bold;left:647.013px;top:87.1px;">Registration No. 333- </div><div id="a32" style="position:absolute;font-weight:bold;left:408.067px;top:110.3px;">&#160;</div><div id="a33" style="position:absolute;font-size:24px;font-weight:bold;left:312.387px;top:152.4px;">UNITED STATES </div><div id="a37" style="position:absolute;font-size:24px;font-weight:bold;left:149.627px;top:183.9px;">SECURITIES AND EXCHANGE COMMISSION </div><div id="a45" style="position:absolute;font-weight:bold;left:325.987px;top:215.6px;">WASHINGTON,<div style="display:inline-block;width:5.38px">&#160;</div>D.C. 20549 </div><div id="a51" style="position:absolute;font-size:24px;font-weight:bold;left:351.747px;top:278.9px;">FORM S-8 </div><div id="a57" style="position:absolute;font-weight:bold;left:187.707px;top:322.5px;">REGISTRATION STATEMENT<div style="display:inline-block;width:6.89px">&#160;</div>UNDER THE SECURITIES ACT OF 1933 </div><div id="a73" style="position:absolute;font-size:24px;font-weight:bold;left:250.587px;top:353.9px;">THE CATO<div style="display:inline-block;width:8.39px">&#160;</div>CORPORATION </div><div id="a79" style="position:absolute;font-size:10.72px;font-weight:bold;left:290.147px;top:385.3px;">(Exact name of registrant as specified in its charter) </div><div id="a97" style="position:absolute;left:408.067px;top:432px;">&#160;</div><div id="a98" style="position:absolute;font-weight:bold;left:140.987px;top:455.8px;">Delaware </div><div id="a100" style="position:absolute;font-size:10.72px;font-weight:bold;left:101.312px;top:474.8px;">(State or other jurisdiction of </div><div id="a110" style="position:absolute;font-size:10.72px;font-weight:bold;left:134.747px;top:487.1px;">incorporation) </div><div id="a113" style="position:absolute;font-weight:bold;left:615.773px;top:455.8px;">56-0484485 </div><div id="a117" style="position:absolute;font-size:10.72px;font-weight:bold;left:613.533px;top:474.8px;">(IRS Employer </div><div id="a121" style="position:absolute;font-size:10.72px;font-weight:bold;left:606.333px;top:487.1px;">Identification No.)</div><div id="a125" style="position:absolute;left:48px;top:499.3px;">&#160;</div><div id="a126" style="position:absolute;font-weight:bold;left:349.187px;top:515px;">8100 Denmark Road </div><div id="a132" style="position:absolute;font-weight:bold;left:299.587px;top:531.6px;">Charlotte, North Carolina 28723-5975 </div><div id="a142" style="position:absolute;font-size:10.72px;font-weight:bold;left:293.667px;top:550.8px;">(Address of principal executive offices) (Zip Code) </div><div id="a156" style="position:absolute;font-size:16px;font-weight:bold;left:137.467px;top:587.1px;">THE CATO<div style="display:inline-block;width:5.62px">&#160;</div>CORPORATION 2013 EMPLOYEE STOCK<div style="display:inline-block;width:5.46px">&#160;</div>PURCHASE PLAN </div><div id="a172" style="position:absolute;font-weight:bold;left:283.907px;top:608.3px;">(Amended and Restated as of April 1, 2021) </div><div id="a188" style="position:absolute;font-size:10.72px;font-weight:bold;left:359.427px;top:627.4px;">(Full title of the plan) </div><div id="a198" style="position:absolute;font-weight:bold;left:363.427px;top:663.8px;">Mr.<div style="display:inline-block;width:4.75px">&#160;</div>John Howe </div><div id="a204" style="position:absolute;font-weight:bold;left:324.867px;top:680.6px;">Executive Vice President and<div style="display:inline-block;width:4.75px">&#160;</div></div><div id="a213" style="position:absolute;font-weight:bold;left:342.147px;top:697.3px;">Chief Financial Officer </div><div id="a219" style="position:absolute;font-weight:bold;left:344.387px;top:713.9px;">The Cato Corporation </div><div id="a225" style="position:absolute;font-weight:bold;left:349.187px;top:730.5px;">8100 Denmark Road </div><div id="a231" style="position:absolute;font-weight:bold;left:299.587px;top:747.2px;">Charlotte, North Carolina 28273-5975 </div><div id="a241" style="position:absolute;font-weight:bold;left:366.307px;top:763.8px;">(704) 554-8510 </div><div id="a247" style="position:absolute;font-size:10.72px;font-weight:bold;left:267.907px;top:783px;">(Name, Address, including Zip Code, and Telephone number, </div><div id="a263" style="position:absolute;font-size:10.72px;font-weight:bold;left:310.307px;top:795.3px;">Including Area Code, of Agent for Service) </div><div id="a277" style="position:absolute;font-size:10.72px;font-weight:bold;left:285.507px;top:811.6px;">--------------------------------------------------------------------- </div><div id="a279" style="position:absolute;font-weight:bold;font-style:italic;left:384.867px;top:828px;">Copy to</div><div id="a282" style="position:absolute;font-weight:bold;left:426.787px;top:828px;">: </div><div id="a284" style="position:absolute;font-weight:bold;left:358.147px;top:844.7px;">Patrick S. Bryant </div><div id="a290" style="position:absolute;font-weight:bold;left:303.907px;top:861.5px;">Robinson Bradshaw &amp; Hinson, P.<div style="display:inline-block;width:5.47px">&#160;</div>A. </div><div id="a302" style="position:absolute;font-weight:bold;left:341.187px;top:878.1px;">101 North Tryon<div style="display:inline-block;width:4.76px">&#160;</div>Street </div><div id="a310" style="position:absolute;font-weight:bold;left:299.587px;top:894.7px;">Charlotte, North Carolina 28246-0106 </div><div id="a320" style="position:absolute;font-weight:bold;left:366.307px;top:911.4px;">(704) 377-8366 </div><div id="a326" style="position:absolute;left:408.067px;top:927.7px;">&#160;</div><div id="a327" style="position:absolute;font-size:16px;left:48px;top:961.7px;">&#160;</div></div>
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<div id="a328" style="position:absolute;left:96.032px;top:36.7px;">&#160;</div><div id="a329" style="position:absolute;font-size:16px;left:404.067px;top:989.7px;">2</div><div id="a330" style="position:absolute;left:412.067px;top:992.2px;">&#160;</div><div id="a331" style="position:absolute;left:96.032px;top:49px;">Indicate by check mark whether the registrant is a large<div style="display:inline-block;width:4.7px">&#160;</div>accelerated filer, an accelerated filer,<div style="display:inline-block;width:5.32px">&#160;</div>a non-accelerated filer, </div><div id="a369" style="position:absolute;left:96.032px;top:64.2px;">a smaller reporting company,<div style="display:inline-block;width:3.9px">&#160;</div>or an emerging growth company.<div style="display:inline-block;width:4.98px">&#160;</div>See the definitions of &#8220;large accelerated<div style="display:inline-block;width:4.79px">&#160;</div>filer,&#8221; </div><div id="a403" style="position:absolute;left:96.032px;top:79.6px;">&#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221;<div style="display:inline-block;width:4.85px">&#160;</div>and &#8220;emerging growth company&#8221;<div style="display:inline-block;width:4.33px">&#160;</div>in Rule 12b-2 of the Securities </div><div id="a437" style="position:absolute;left:96.032px;top:94.9px;">Exchange Act of 1934, as amended.<div style="display:inline-block;width:4.17px">&#160;</div></div><div id="a450" style="position:absolute;font-size:16px;left:114.112px;top:110.2px;">&#160;</div><div id="a454" style="position:absolute;left:184.507px;top:152.7px;">Large accelerated filer </div><div id="a460" style="position:absolute;left:307.747px;top:152.7px;">&#9744;</div><div id="a462" style="position:absolute;left:511.933px;top:152.7px;">Accelerated filer </div><div id="a466" style="position:absolute;left:604.413px;top:152.7px;">&#9745;</div><div id="a470" style="position:absolute;left:188.027px;top:191.4px;">Non-accelerated filer </div><div id="a476" style="position:absolute;left:304.227px;top:191.4px;">&#9744;</div><div id="a478" style="position:absolute;left:483.613px;top:191.4px;">Smaller reporting company </div><div id="a484" style="position:absolute;left:632.773px;top:191.4px;">&#9744;</div><div id="a487" style="position:absolute;left:483.613px;top:210.8px;">Emerging growth company </div><div id="a493" style="position:absolute;left:632.773px;top:210.8px;">&#9744;</div><div id="a495" style="position:absolute;left:98.112px;top:238px;">If an emerging growth company,<div style="display:inline-block;width:4.95px">&#160;</div>indicate by check mark if the registrant has elected not to<div style="display:inline-block;width:4.82px">&#160;</div>use the extended </div><div id="a533" style="position:absolute;left:98.112px;top:253.4px;">transition period for complying with any new or revised financial<div style="display:inline-block;width:4.71px">&#160;</div>accounting standards provided pursuant to </div><div id="a563" style="position:absolute;left:98.112px;top:268.7px;">Section 7(a)(2)(B) of the Securities Act.<div style="display:inline-block;width:4.17px">&#160;</div></div><div id="a575" style="position:absolute;left:318.787px;top:268.7px;">&#9744;</div><div id="a578" style="position:absolute;left:96.032px;top:286px;">&#160;</div><div id="a579" style="position:absolute;left:96.032px;top:309.4px;">&#160;</div><div id="a580" style="position:absolute;font-weight:bold;left:278.947px;top:351.6px;">CALCULATION OF<div style="display:inline-block;width:4.73px">&#160;</div>REGISTRATION<div style="display:inline-block;width:4.74px">&#160;</div>FEE </div><div id="a588" style="position:absolute;font-weight:bold;left:408.067px;top:375px;">&#160;</div><div id="a589" style="position:absolute;font-size:10.72px;font-weight:bold;left:144.187px;top:434.3px;">Title of securities </div><div id="a595" 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style="position:absolute;font-size:10.72px;font-weight:bold;left:538.813px;top:409.8px;">Proposed </div><div id="a625" style="position:absolute;font-size:10.72px;font-weight:bold;left:537.053px;top:422px;">maximum </div><div id="a627" style="position:absolute;font-size:10.72px;font-weight:bold;left:538.013px;top:434.3px;">aggregate </div><div id="a629" style="position:absolute;font-size:10.72px;font-weight:bold;left:522.973px;top:446.6px;">offering price(2) </div><div id="a633" style="position:absolute;font-size:10.72px;font-weight:bold;left:644.933px;top:434.3px;">Amount of </div><div id="a637" style="position:absolute;font-size:10.72px;font-weight:bold;left:635.013px;top:446.6px;">registration fee </div><div id="a641" style="position:absolute;left:96.032px;top:463.8px;">Class A Common Stock </div><div id="a649" style="position:absolute;left:290.947px;top:463.8px;">250,000 Shares </div><div id="a656" style="position:absolute;left:429.347px;top:463.8px;">$15.28 </div><div id="a658" style="position:absolute;left:530.173px;top:463.8px;">$3,820,000 </div><div id="a660" style="position:absolute;left:647.813px;top:463.8px;">$416.76 </div><div id="a662" style="position:absolute;left:96.032px;top:480.1px;">&#160;</div><div id="a663" style="position:absolute;left:96.032px;top:497.7px;">&#160;</div><div id="a664" style="position:absolute;left:96.032px;top:513.1px;">(1)  Pursuant<div style="display:inline-block;width:5.31px">&#160;</div>to Rule 416 under the Securities Act of 1933, as amended (the &#8220;Securities<div style="display:inline-block;width:5.17px">&#160;</div>Act&#8221;), this registration </div><div id="a701" style="position:absolute;left:120.032px;top:528.4px;">statement also relates to an indeterminate number of additional shares<div style="display:inline-block;width:4.81px">&#160;</div>registered hereunder in the event of a </div><div id="a736" style="position:absolute;left:120.032px;top:543.8px;">stock split, stock dividend or other similar transaction.<div style="display:inline-block;width:4.53px">&#160;</div></div><div id="a753" style="position:absolute;left:96.032px;top:575px;">(2)  Estimated<div style="display:inline-block;width:5.4px">&#160;</div>solely for purposes of calculating the registration fee in accordance<div style="display:inline-block;width:4.94px">&#160;</div>with Rule 457(c) and (h) under </div><div id="a791" style="position:absolute;left:120.032px;top:590.4px;">the Securities Act on the basis of the average high and low prices<div style="display:inline-block;width:4.77px">&#160;</div>for the Class A Common Stock of the </div><div id="a834" style="position:absolute;left:120.032px;top:605.7px;">Registrant on May 24,<div style="display:inline-block;width:3.79px">&#160;</div>2021 as reported on the New York<div style="display:inline-block;width:5.39px">&#160;</div>Stock Exchange.<div style="display:inline-block;width:3.74px">&#160;</div></div></div>
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<div id="a862" style="position:absolute;left:96.032px;top:36.7px;">&#160;</div><div id="a863" style="position:absolute;font-size:16px;left:404.067px;top:989.7px;">3</div><div id="a864" style="position:absolute;left:412.067px;top:992.2px;">&#160;</div><div id="a865" style="position:absolute;font-weight:bold;left:336.067px;top:49.3px;">EXPLANATORY<div style="display:inline-block;width:5.4px">&#160;</div>NOTE<div style="display:inline-block;width:3.48px">&#160;</div></div><div id="a870" style="position:absolute;left:96.032px;top:80.2px;">This Registration Statement on Form S-8 is filed by The Cato<div style="display:inline-block;width:4.82px">&#160;</div>Corporation, a Delaware Corporation (the &#8220;Company&#8221; </div><div id="a906" style="position:absolute;left:96.032px;top:95.6px;">or the &#8220;Registrant&#8221;), to register an additional 250,000<div style="display:inline-block;width:4.76px">&#160;</div>Shares of Class A Common Stock of the Company issuable </div><div id="a946" style="position:absolute;left:96.032px;top:111px;">under the Company&#8217;s 2013<div style="display:inline-block;width:4.84px">&#160;</div>Employee Stock Purchase Plan, Amended and Restated as of April 1,<div style="display:inline-block;width:4.7px">&#160;</div>2021 (the &#8220;Plan&#8221;).<div style="display:inline-block;width:3.69px">&#160;</div></div><div id="a986" style="position:absolute;left:96.032px;top:126.3px;">The Company previously filed with the Securities and Exchange Commission<div style="display:inline-block;width:5.01px">&#160;</div>(the &#8220;SEC&#8221;) a registration statement </div><div id="a1017" style="position:absolute;left:96.032px;top:141.7px;">on Form S-8 (File No. 333-188990) registering 250,000<div style="display:inline-block;width:4.7px">&#160;</div>Shares of Class A Common Stock of the Company issuable </div><div id="a1059" style="position:absolute;left:96.032px;top:157px;">under the Plan (the &#8220;Prior Registration Statement&#8221;).<div style="display:inline-block;width:7.69px">&#160;</div></div><div id="a1074" style="position:absolute;left:96.032px;top:188.2px;">This Registration Statement relates to the same class as that to<div style="display:inline-block;width:4.95px">&#160;</div>which the Prior Registration Statement relates and is </div><div id="a1112" style="position:absolute;left:96.032px;top:203.6px;">submitted in accordance with General Instruction E to Form S-8 regarding<div style="display:inline-block;width:4.88px">&#160;</div>registration of additional securities.<div style="display:inline-block;width:4.12px">&#160;</div></div><div id="a1147" style="position:absolute;left:96.032px;top:219px;">Pursuant to General Instruction E of Form S-8, the contents of<div style="display:inline-block;width:4.72px">&#160;</div>the Prior Registration Statement are incorporated </div><div id="a1183" style="position:absolute;left:96.032px;top:234.3px;">herein by reference and made part of this Registration Statement,<div style="display:inline-block;width:4.73px">&#160;</div>except as amended or superseded hereby.<div style="display:inline-block;width:8.5px">&#160;</div></div><div id="a1218" style="position:absolute;font-weight:bold;left:385.667px;top:266px;">PART<div style="display:inline-block;width:4.82px">&#160;</div>I </div><div id="a1222" style="position:absolute;font-weight:bold;left:202.427px;top:289.4px;">INFORMATION<div style="display:inline-block;width:4.72px">&#160;</div>REQUIRED IN THE SECTION 10(a) PROSPECTUS </div><div id="a1236" style="position:absolute;left:96.032px;top:320.2px;">Information required by Part I to be contained in the Section 10(a)<div style="display:inline-block;width:4.84px">&#160;</div>prospectus relating to the Plan is omitted from </div><div id="a1276" style="position:absolute;left:96.032px;top:335.6px;">this Registration Statement in accordance with Rule 428 under<div style="display:inline-block;width:4.82px">&#160;</div>the Securities Act and the Note to Part I of Form S-8. </div><div id="a1320" style="position:absolute;font-weight:bold;left:382.947px;top:367.3px;">PART<div style="display:inline-block;width:4.82px">&#160;</div>II </div><div id="a1324" style="position:absolute;font-weight:bold;left:198.907px;top:390.7px;">INFORMATION<div style="display:inline-block;width:4.72px">&#160;</div>REQUIRED IN THE REGISTRATION<div style="display:inline-block;width:5.36px">&#160;</div>STATEMENT </div><div id="a1336" style="position:absolute;font-weight:bold;left:96.032px;top:422px;">Item 8.  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<div id="a1520" style="position:absolute;left:96.032px;top:36.7px;">&#160;</div><div id="a1521" style="position:absolute;font-size:16px;left:404.067px;top:989.7px;">4</div><div id="a1522" style="position:absolute;left:412.067px;top:992.2px;">&#160;</div><div id="a1523" style="position:absolute;font-weight:bold;left:364.707px;top:49.3px;">SIGNATURES </div><div id="a1525" style="position:absolute;left:96.032px;top:80.2px;">Pursuant to the requirements of the Securities Act of 1933, as amended,<div style="display:inline-block;width:4.86px">&#160;</div>the registrant certifies that it has reasonable </div><div id="a1563" style="position:absolute;left:96.032px;top:95.6px;">grounds to believe that it meets all the requirements for filing on Form<div style="display:inline-block;width:4.72px">&#160;</div>S-8 and has duly caused this registration </div><div id="a1605" style="position:absolute;left:96.032px;top:111px;">statement to be signed on its behalf by the undersigned, thereunto duly<div style="display:inline-block;width:4.78px">&#160;</div>authorized, in the City of Charlotte, North </div><div id="a1643" style="position:absolute;left:96.032px;top:126.3px;">Carolina, on this 27</div><div id="a1650" style="position:absolute;font-size:8.64px;left:201.147px;top:125.9px;">th</div><div id="a1651" style="position:absolute;left:207.867px;top:126.3px;"><div style="display:inline-block;width:3.36px">&#160;</div>day of May, 2021. </div><div id="a1660" style="position:absolute;font-weight:bold;left:408.067px;top:158px;">THE CATO CORPORATION </div><div id="a1668" style="position:absolute;left:408.067px;top:188.2px;">By:<div style="display:inline-block;width:6.57px">&#160;</div>/s/ John P.<div style="display:inline-block;width:5.24px">&#160;</div>D. Cato<div style="display:inline-block;width:60.13px">&#160;</div></div><div id="a1682" style="position:absolute;left:432.227px;top:203.6px;">John P.D.<div style="display:inline-block;width:5.15px">&#160;</div>Cato </div><div id="a1688" style="position:absolute;left:432.227px;top:219px;">Chairman, President and </div><div id="a1694" style="position:absolute;left:432.227px;top:234.3px;">Chief Executive Officer </div><div id="a1700" style="position:absolute;left:96.032px;top:249.7px;">&#160;</div><div id="a1701" style="position:absolute;font-weight:bold;left:96.032px;top:299.4px;">Power of Attorney</div><div id="a1706" style="position:absolute;font-size:16px;left:201.307px;top:296.9px;">. </div><div id="a1708" style="position:absolute;left:209.307px;top:299.4px;">Each person whose signature appears below constitutes and appoints<div style="display:inline-block;width:4.88px">&#160;</div>Mr. John P.D.<div style="display:inline-block;width:6.07px">&#160;</div>Cato and </div><div id="a1736" style="position:absolute;left:96.032px;top:315.4px;">Mr. John R. Howe as his or her<div style="display:inline-block;width:4.82px">&#160;</div>true and lawful attorney-in-fact and agent, with full power of substitution<div style="display:inline-block;width:4.76px">&#160;</div>and </div><div id="a1781" style="position:absolute;left:96.032px;top:330.6px;">resubstitution, for such person and in his or her name, place and<div style="display:inline-block;width:4.7px">&#160;</div>stead, in any and all capacities, to sign any or all </div><div id="a1827" style="position:absolute;left:96.032px;top:346px;">further amendments (including post-effective amendments)<div style="display:inline-block;width:4.94px">&#160;</div>to this registration statement, and to file the same, with </div><div id="a1859" style="position:absolute;left:96.032px;top:361.4px;">all exhibits thereto, and other documents in connection therewith,<div style="display:inline-block;width:4.89px">&#160;</div>with the Securities and Exchange Commission, </div><div id="a1890" style="position:absolute;left:96.032px;top:376.8px;">granting unto said attorneys-in-fact and agents, and each of them,<div style="display:inline-block;width:4.9px">&#160;</div>full power and authority to do and perform each </div><div id="a1932" style="position:absolute;left:96.032px;top:392.1px;">and every act and thing requisite and necessary to be done in<div style="display:inline-block;width:4.73px">&#160;</div>and about the premises, as fully to all intents and </div><div id="a1977" style="position:absolute;left:96.032px;top:407.5px;">purposes as he or she might or could do in person, hereby ratifying<div style="display:inline-block;width:4.74px">&#160;</div>and confirming all that said attorney-in-fact and </div><div id="a2021" style="position:absolute;left:96.032px;top:422.8px;">agent, or his substitute or substitutes, may lawfully do or cause to<div style="display:inline-block;width:4.73px">&#160;</div>be done by virtue hereof. </div><div id="a2056" style="position:absolute;left:96.032px;top:454px;">Pursuant to the requirements of the Securities Act of 1933, this Registration<div style="display:inline-block;width:4.99px">&#160;</div>Statement has been signed by the </div><div id="a2092" style="position:absolute;left:96.032px;top:469.4px;">following persons in the capacities and on the dates indicated<div style="display:inline-block;width:4.8px">&#160;</div>below. </div><div id="a2115" style="position:absolute;font-weight:bold;left:176.827px;top:501.1px;">Signature</div><div id="a2117" style="position:absolute;font-weight:bold;left:443.453px;top:501.1px;">Title</div><div id="a2119" style="position:absolute;font-weight:bold;left:642.693px;top:501.1px;">Date</div><div id="a2121" style="position:absolute;left:96.032px;top:534.7px;">/s/ John P.<div style="display:inline-block;width:5.05px">&#160;</div>D. Cato<div style="display:inline-block;width:78.57px">&#160;</div></div><div id="a2132" style="position:absolute;left:96.032px;top:550px;">John P.<div style="display:inline-block;width:5.07px">&#160;</div>D. Cato </div><div id="a2140" style="position:absolute;left:327.747px;top:534.7px;">Chairman, President and Chief Executive </div><div id="a2150" style="position:absolute;left:327.747px;top:550px;">Officer (Principal Executive Officer) </div><div id="a2158" style="position:absolute;left:616.733px;top:534.7px;">May 27, 2021 </div><div id="a2164" style="position:absolute;left:96.032px;top:581.4px;">/s/ John R. Howe<div style="display:inline-block;width:86.95px">&#160;</div></div><div id="a2173" style="position:absolute;left:96.032px;top:596.8px;">John R. 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{"company-data": {"conformed-name": "CATO CORP", "cik": "0000018255", "assigned-sic": "5621", "irs-number": "560484485", "state-of-incorporation": "DE", "fiscal-year-end": "0129"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-256538", "film-number": "21971108"}, "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"}}
catoespps8
As filed with the Securities and Exchange Commission on
May 27, 2021
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
THE CATO
CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of
incorporation)
56-0484485
(IRS Employer
Identification No.)
8100 Denmark Road
Charlotte, North Carolina 28723-5975
(Address of principal executive offices) (Zip Code)
THE CATO
CORPORATION 2013 EMPLOYEE STOCK
PURCHASE PLAN
(Amended and Restated as of April 1, 2021)
(Full title of the plan)
Mr.
John Howe
Executive Vice President and
Chief Financial Officer
The Cato Corporation
8100 Denmark Road
Charlotte, North Carolina 28273-5975
(704) 554-8510
(Name, Address, including Zip Code, and Telephone number,
Including Area Code, of Agent for Service)
---------------------------------------------------------------------
Copy to
:
Patrick S. Bryant
Robinson Bradshaw & Hinson, P.
A.
101 North Tryon
Street
Charlotte, North Carolina 28246-0106
(704) 377-8366
2
Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer,
a non-accelerated filer,
a smaller reporting company,
or an emerging growth company.
See the definitions of "large accelerated
filer,"
"accelerated filer," "smaller reporting company"
and "emerging growth company"
in Rule 12b-2 of the Securities
Exchange Act of 1934, as amended.
Large accelerated filer
☐
Accelerated filer
☑
Non-accelerated filer
☐
Smaller reporting company
☐
Emerging growth company
☐
If an emerging growth company,
indicate by check mark if the registrant has elected not to
use the extended
transition period for complying with any new or revised financial
accounting standards provided pursuant to
Section 7(a)(2)(B) of the Securities Act.
☐
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
Class A Common Stock
250,000 Shares
$15.28
$3,820,000
$416.76
(1)  Pursuant
to Rule 416 under the Securities Act of 1933, as amended (the "Securities
Act"), this registration
statement also relates to an indeterminate number of additional shares
registered hereunder in the event of a
stock split, stock dividend or other similar transaction.
(2)  Estimated
solely for purposes of calculating the registration fee in accordance
with Rule 457(c) and (h) under
the Securities Act on the basis of the average high and low prices
for the Class A Common Stock of the
Registrant on May 24,
2021 as reported on the New York
Stock Exchange.
3
EXPLANATORY
NOTE
This Registration Statement on Form S-8 is filed by The Cato
Corporation, a Delaware Corporation (the "Company"
or the "Registrant"), to register an additional 250,000
Shares of Class A Common Stock of the Company issuable
under the Company's 2013
Employee Stock Purchase Plan, Amended and Restated as of April 1,
2021 (the "Plan").
The Company previously filed with the Securities and Exchange Commission
(the "SEC") a registration statement
on Form S-8 (File No. 333-188990) registering 250,000
Shares of Class A Common Stock of the Company issuable
under the Plan (the "Prior Registration Statement").
This Registration Statement relates to the same class as that to
which the Prior Registration Statement relates and is
submitted in accordance with General Instruction E to Form S-8 regarding
registration of additional securities.
Pursuant to General Instruction E of Form S-8, the contents of
the Prior Registration Statement are incorporated
herein by reference and made part of this Registration Statement,
except as amended or superseded hereby.
PART
I
INFORMATION
REQUIRED IN THE SECTION 10(a) PROSPECTUS
Information required by Part I to be contained in the Section 10(a)
prospectus relating to the Plan 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 8.  Exhibits
Exhibit
No.
Description of Exhibit
4.1
The Cato Corporation 2013 Employee Stock Purchase Plan (Amended
and Restated as of April 1,
2021), incorporated by reference to Appendix A to 8-K of the
Company filed on April 8, 2021
5.1*
Opinion of Robinson Bradshaw & Hinson, P.A
23.1*
Consent of Robinson Bradshaw & Hinson, P.A.
(included in Exhibit 5.1)
23.2*
Consent of PricewaterhouseCoopers LLP
24
Powers of Attorney (included on the signature page hereto)
*Filed herewith.
[SIGNATURES ON
THE NEXT PAGE]
4
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended,
the registrant certifies that it has reasonable
grounds to believe that it meets all 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, North
Carolina, on this 27
th
day of May, 2021.
THE CATO CORPORATION
By:
/s/ John P.
D. Cato
John P.D.
Cato
Chairman, President and
Chief Executive Officer
Power of Attorney
.
Each person whose signature appears below constitutes and appoints
Mr. John P.D.
Cato and
Mr. John R. Howe as his or her
true and lawful attorney-in-fact and agent, with full power of substitution
and
resubstitution, for such person and in his or her name, place and
stead, in any and all capacities, to sign any or all
further amendments (including post-effective amendments)
to this registration statement, and to file the same, with
all exhibits thereto, and other documents in connection therewith,
with the Securities and Exchange Commission,
granting unto said attorneys-in-fact and agents, and each of them,
full power and authority to do and perform each
and every act and thing requisite and necessary to be done in
and about the premises, as fully to all intents and
purposes as he or she might or could do in person, hereby ratifying
and confirming all that said attorney-in-fact and
agent, or his substitute or substitutes, may lawfully do or cause to
be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed by the
following persons in the capacities and on the dates indicated
below.
Signature
Title
Date
/s/ John P.
D. Cato
John P.
D. Cato
Chairman, President and Chief Executive
Officer (Principal Executive Officer)
May 27, 2021
/s/ John R. Howe
John R. Howe
Executive Vice President and
Chief Financial
Officer (Principal Financial Officer)
May 27, 2021
/s/ Jeffrey R. Shock
Jeffrey R. Shock
Senior Vice President and Controller
(Principal
Accounting Officer)
May 27, 2021
/s/ Pamela L. Davies
Pamela L. Davies
Director
May 27, 2021
/s/ Thomas B. Henson
Thomas B. Henson
Director
May 27, 2021
/s/ Bryan F. Kennedy,
III
Bryan F. Kennedy,
III
Director
May 27, 2021
/s/ Thomas E. Meckley
Thomas E. Meckley
Director
May 27, 2021
/s/ Bailey W.
Patrick
Bailey W.
Patrick
Director
May 27, 2021
/s/ D. Harding Stowe
D. Harding Stowe
Director
May 27, 2021
5
/s/ Theresa J. Drew
Theresa J. Drew
Director
May 27, 2021