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<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 </font></p>

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<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>

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  <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>
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<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>

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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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;"><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></p>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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 2018 INCENTIVE COMPENSATION
  PLAN</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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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;">Mr. John R. Howe</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;">Executive Vice President and Chief Financial Officer</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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <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>
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  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><i><font face="Times New Roman" lang=EN-CA style="font-size:11.0pt;layout-grid-mode:char;">Copy to:</font></i></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>
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 <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">1</font><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font></p>


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

<p style="margin:0in;margin-bottom:.0001pt;"><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=15% 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=21% 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</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;">Class A Common Stock (the &#8220;Common Stock&#8221;)</font></p>
  </td>
 <td valign=top width=15% 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;">4,725,000 shares</font></p>
  </td>
 <td valign=top width=21% 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;">$22.27</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;">$105,225,750</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;">$13,100.61</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;
</font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the
&#8220;Securities Act&#8221;), this Registration Statement shall also cover an
indeterminable amount of additional shares of Common Stock that may become
issuable under the above-named plan by reason of any stock dividend, stock
split, recapitalization or other similar transaction effected without receipt
of consideration that increases the number of outstanding shares of Common
Stock.</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;
</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 Rule 457(c) and (h) under the Securities Act, on the basis of $22.27
per share, the average of the high and low prices of the Registrant&#8217;s Common
Stock reported on the New York Stock Exchange on May 29, 2018, which prices
were $22.90 and $21.64 per share, respectively.</font></p>




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


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 <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">2</font><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font></p>


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


</DIV>
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<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;&nbsp;&nbsp;&nbsp;&nbsp;</font><font color=black face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Information required by Part I 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.</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;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&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;&nbsp;&nbsp;&nbsp;&nbsp;The
Securities and Exchange Commission allows us to &#8220;incorporate by reference&#8221; the
information we file with them, which means that we can disclose important
information to you by referring to those documents. The information
incorporated by reference is considered to be part of this Registration
Statement, and information that we file later with the Securities and Exchange
Commission will automatically update and supersede this information. The Cato
Corporation (the &#8220;Company,&#8221; and sometimes referred to herein as the &#8220;Registrant&#8221;)
incorporates by reference each of the following documents:</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:12.2pt;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">(i)&nbsp;&#160;&#160;&#160; Our
Annual Report on Form 10-K for the fiscal year ended February 3, 2018; </font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:12.2pt;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">(ii)&nbsp;&#160;&#160; Our
Quarterly Report on Form 10-Q for the fiscal quarter ended May 5, 2018; </font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:12.2pt;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">(iii)&#160;&#160; Our
Current Reports on Form 8-K filed with the Securities and Exchange Commission
on March 6, 2018 and May 25, 2018; and</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:12.2pt;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">(iv)&nbsp;&#160; The
description of the Company&#8217;s common stock contained in the Company&#8217;s
Registration Statement on Form 8-A, as amended, filed with the Securities and Exchange
Commission pursuant to Section&nbsp;12 of the Securities Exchange Act of 1934,
as amended (the &#8220;Exchange Act&#8221;). </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a
post-effective amendment to this Registration Statement which indicates that
all securities offered hereby have been sold or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated by
reference into this Registration Statement and to be a part hereof from the
date of filing of such documents. </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
statement contained herein or in a document, all or a portion of which is
incorporated or deemed to be incorporated by reference herein, shall be deemed
to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any other subsequently filed
document which also is or is deemed to be incorporated by reference herein
modifies or supersedes such statement. Any such statement so modified or
superseded shall not be deemed, except as so modified or amended, to constitute
a part of this Registration Statement. </font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-top:9.0pt;"><font color=black 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 Securities and Exchange 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:12.0pt;">&nbsp;</font></p>




<h1 style="margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-indent:0in;">&nbsp;</h1>
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<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>


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<H1 style="MARGIN: 0in 0in 12pt; TEXT-INDENT: 0in"><B><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Item 6.&nbsp; Indemnification of Directors and Officers. </FONT></B></H1>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 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>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, the Registrant&#8217;s 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 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Cato Corporation 2018 Incentive Compensation Plan provides that no member of the Board of Directors or the Committee of the Board of Directors that administers the Plan will be liable for any action or decision made relating to the Plan or any award thereunder. </FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company maintains insurance against liabilities under the Securities Act for the benefit of its officers and directors.</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 12pt; TEXT-INDENT: 0in"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Item 8.&nbsp; Exhibits.</FONT></B></P>

<P style="MARGIN: 0in 0in 12pt"><B><U><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Exhibit No.</FONT></U></B><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B><B><U><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Description of Document</FONT></U></B></P>

<P style="MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">5.1<SUP>*</SUP>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Opinion of Parker Poe Adams &amp; Bernstein LLP </FONT></P>

<P style="MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">23.1<SUP>*</SUP>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consent of PricewaterhouseCoopers LLP</FONT></P>

<P style="MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">23.2<SUP>*</SUP>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consent of Parker Poe Adams &amp; Bernstein LLP (included in Exhibit 5.1 to this Registration Statement)</FONT></P>

<P style="MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">24.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Power of Attorney (included in the signature page to this Registration Statement)</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>

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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="DISPLAY: none"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT></FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">4</FONT><FONT style="DISPLAY: none"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT></FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT>&nbsp;</P></DIV></DIV>

<HR align=center SIZE=2 width="100%" noShade>



<DIV style="PAGE-BREAK-BEFORE: always">&nbsp;</DIV>
<a name="page_5"></a><a name="_bclPageBorder5"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<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;">99.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The Cato Corporation 2018 Incentive Compensation Plan
(incorporated by reference to Appendix A to the Company&#8217;s Definitive Proxy
Statement on Schedule 14A filed on April 16, 2018)</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><sup><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">*</font></sup><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;"> Filed herewith.</font></p>

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

<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;
</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>


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

<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>


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

 <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">6</font><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font></p>


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


</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always">&nbsp;</DIV><a name="page_7"></a><a name="_bclPageBorder7"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<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 June 1, 2018.</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:.0001pt;margin-left:4.0in;text-indent:-.25in;"><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/&#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><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;"><br>
John P. D. Cato<br>
Chairman, President and</font></p>

<p style="margin:0in;margin-bottom:.25in;margin-left:4.0in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160; Chief
Executive Officer</font></p>





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

 <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">7</font><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font></p>


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


</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always">&nbsp;</DIV><a name="page_8"></a><a name="_bclPageBorder8"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<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</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;">We, the undersigned directors and officers of The Cato
Corporation, do hereby constitute and appoint Mr.&nbsp;John P. D. Cato and
Mr.&nbsp;John R. Howe, each of them acting individually and with full power of
substitution, our true and lawful attorneys-in-fact and agents to do any and
all acts and things in our names and in our behalf in our capacities stated
below, which acts and things as he may deem necessary or advisable to enable
The Cato Corporation to comply with the Securities Act of 1933, and any rules,
regulations and requirements of the Securities and Exchange Commission, in
connection with this Registration Statement, including specifically, but not
limited to, power and authority to sign for any and all of us in our names, in
the capacities stated below, any and all amendments (including post-effective
amendments) hereto and any subsequent registration statement filed pursuant to
Rule 462(b) under the Securities Act of 1933, and to file the same, with all
exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission; and we do hereby ratify and confirm all
that said attorneys-in-fact shall do or cause to be done by virtue hereof. </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:511.199951pt;">
 <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; </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; </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; </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 and 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;">May 24, 2018</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; </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)</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;">May 24, 2018</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; </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;">May 24, 2018</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/ Pamela L. Davies&#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>
  Pamela L. Davies</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;">May 24, 2018</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; </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;">May 24, 2018</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; </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;">May 24, 2018</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; </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;">May 24, 2018</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; </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;">May 24, 2018</font></p>
  </td>
 </tr>
</table></div>




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


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

 <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">8</font><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font></p>


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


</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always">&nbsp;</DIV><a name="page_9"></a><a name="_bclPageBorder9"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;width:511.199951pt;">
 <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; </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;">May 24, 2018</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; </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;">May 24, 2018</font></p>
  </td>
 </tr>
</table></div>

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




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









<a name="_bclFooter9"></a><DIV>

 <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">9</font><font style="display:none;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"></font></font></p>


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


</DIV>
</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always">&nbsp;</DIV>
<A name="page_10"></A>

<a name="_bclPageBorder10"></a><DIV style="PADDING-LEFT: 0%; PADDING-RIGHT: 0%">

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">EXHIBIT INDEX</FONT></B></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 12pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-DECORATION: none" face="Times New Roman"></FONT></B>&nbsp;</P>

<P style="MARGIN: 0in 0in 12pt"><B><U><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Exhibit No.</FONT></U></B><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B><B><U><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Description of Document</FONT></U></B></P>

<P style="MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">5.1<SUP>*</SUP>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A href="exhibit51docx.htm">Opinion of Parker Poe Adams &amp; Bernstein LLP</A> </FONT></P>

<P style="MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">23.1<SUP>*</SUP>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A href="exhibit231.htm">Consent of PricewaterhouseCoopers LLP</A></FONT></P>

<P style="MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">23.2<SUP>*</SUP>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A href="exhibit51docx.htm">Consent of Parker Poe Adams &amp; Bernstein LLP (included in Exhibit 5.1 to this Registration Statement)</A></FONT></P>

<P style="MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">24.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A href="#page_5">Power of Attorney (included in the signature page to this Registration Statement)</A></FONT></P>

<P style="MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A href="http://www.sec.gov/Archives/edgar/data/18255/000120677418001190/cato3341611-def14a.htm">The Cato Corporation 2018 Incentive Compensation Plan (incorporated by reference to Appendix A to the Company&#8217;s Definitive Proxy Statement on Schedule 14A filed on April 16, 2018)</A></FONT></P>

<P style="MARGIN: 0in 0in 0pt"><SUP><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">*</FONT></SUP><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"> Filed herewith.</FONT></P>

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catos82018.htm - Generated by SEC Publisher for SEC Filing
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
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 2018 INCENTIVE COMPENSATION
  PLAN
(Full title of the plan)
Mr. John R. Howe
Executive Vice President and Chief Financial Officer
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
1
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)               Emerging growth company
o
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.
o
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
Amount of
  Registration Fee
Class A Common Stock (the "Common Stock")
4,725,000 shares
$22.27
$105,225,750
$13,100.61
(1)
Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the
"Securities Act"), this Registration Statement shall also cover an
indeterminable amount of additional shares of Common Stock that may become
issuable under the above-named plan by reason of any stock dividend, stock
split, recapitalization or other similar transaction effected without receipt
of consideration that increases the number of outstanding shares of Common
Stock.
(2)
Estimated solely for the purpose of calculating the registration fee
pursuant to Rule 457(c) and (h) under the Securities Act, on the basis of $22.27
per share, the average of the high and low prices of the Registrant's Common
Stock reported on the New York Stock Exchange on May 29, 2018, which prices
were $22.90 and $21.64 per share, respectively.
2
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Information required by Part I 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
Securities and Exchange Commission allows us to "incorporate by reference" the
information we file with them, which means that we can disclose important
information to you by referring to those documents. The information
incorporated by reference is considered to be part of this Registration
Statement, and information that we file later with the Securities and Exchange
Commission will automatically update and supersede this information. The Cato
Corporation (the "Company," and sometimes referred to herein as the "Registrant")
incorporates by reference each of the following documents:
(i)     Our
Annual Report on Form 10-K for the fiscal year ended February 3, 2018;
(ii)    Our
Quarterly Report on Form 10-Q for the fiscal quarter ended May 5, 2018;
(iii)   Our
Current Reports on Form 8-K filed with the Securities and Exchange Commission
on March 6, 2018 and May 25, 2018; and
(iv)   The
description of the Company's common stock contained in the Company's
Registration Statement on Form 8-A, as amended, filed with the Securities and Exchange
Commission pursuant to Section 12 of the Securities Exchange Act of 1934,
as amended (the "Exchange Act").
All
documents subsequently filed by the Registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a
post-effective amendment to this Registration Statement which indicates that
all securities offered hereby have been sold or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated by
reference into this Registration Statement and to be a part hereof from the
date of 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, shall be deemed
to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any other subsequently filed
document which also is or is deemed to be incorporated by reference herein
modifies or supersedes such statement. Any such statement so modified or
superseded shall 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 Securities and Exchange Commission rules
shall not be deemed to be incorporated by reference herein.
3
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.
In addition, the Registrant's 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 Cato Corporation 2018 Incentive Compensation Plan provides that no member of the Board of Directors or the Committee of the Board of Directors that administers the Plan will be liable for any action or decision made relating to the Plan or any award thereunder.
The Company maintains insurance against liabilities under the Securities Act for the benefit of its officers and directors.
Item 8.  Exhibits.
Exhibit No.
Description of Document
5.1
*
Opinion of Parker Poe Adams & Bernstein LLP
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)
4
99.1                  The Cato Corporation 2018 Incentive Compensation Plan
(incorporated by reference to Appendix A to the Company's Definitive Proxy
Statement on Schedule 14A filed on April 16, 2018)
*
Filed herewith.
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.
(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.
5
(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.
6
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 June 1, 2018.
THE CATO CORPORATION
(Registrant)
By:
/s/
John P. D. Cato
Chairman, President and
Chief
Executive Officer
7
POWER OF ATTORNEY
We, the undersigned directors and officers of The Cato
Corporation, do hereby constitute and appoint Mr. John P. D. Cato and
Mr. John R. Howe, each of them acting individually and with full power of
substitution, our true and lawful attorneys-in-fact and agents to do any and
all acts and things in our names and in our behalf in our capacities stated
below, which acts and things as he may deem necessary or advisable to enable
The Cato Corporation to comply with the Securities Act of 1933, and any rules,
regulations and requirements of the Securities and Exchange Commission, in
connection with this Registration Statement, including specifically, but not
limited to, power and authority to sign for any and all of us in our names, in
the capacities stated below, any and all amendments (including post-effective
amendments) hereto and any subsequent registration statement filed pursuant to
Rule 462(b) under the Securities Act of 1933, and to file the same, with all
exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission; and we do hereby ratify and confirm all
that said attorneys-in-fact shall 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 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 and Chief Executive Officer (Principal Executive Officer)
May 24, 2018
/s/ John R. Howe
John R. Howe
Executive
  Vice President and Chief Financial Officer (Principal Financial Officer)
May 24, 2018
/s/ Jeffrey R. Shock
Jeffrey R. Shock
Senior
  Vice President and Controller (Principal Accounting Officer)
May 24, 2018
/s/ Pamela L. Davies
Pamela L. Davies
Director
May 24, 2018
/s/ Thomas B. Henson
Thomas B. Henson
Director
May 24, 2018
/s/ Bryan F. Kennedy, III
Bryan F. Kennedy, III
Director
May 24, 2018
/s/ Thomas E. Meckley
Thomas E. Meckley
Director
May 24, 2018
/s/ Bailey W. Patrick
Bailey W. Patrick
Director
May 24, 2018
8
/s/
  D. Harding Stowe
D. Harding Stowe
Director
May 24, 2018
/s/ Edward I. Weisiger,
  Jr.
Edward I. Weisiger, Jr.
Director
May 24, 2018
9
EXHIBIT INDEX
Exhibit No.
Description of Document
5.1
*
Opinion of Parker Poe Adams & Bernstein LLP
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)
99.1
The Cato Corporation 2018 Incentive Compensation Plan (incorporated by reference to Appendix A to the Company's Definitive Proxy Statement on Schedule 14A filed on April 16, 2018)
*
Filed herewith.
10