CATO CORP 10-Q

ITEM 4. CONTROLS AND PROCEDURES: We carried out an evaluation, with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness of our disclosure controls and proc edures as of May 1, 2021 . Based on this evaluation, our Principal Executive Officer and Principal Financial Officer concluded that, as of May 1, 2021, our disclosure controls and procedures, as defined in Rule 13a-15(e), under the Securities Exchange Act of 1934 (the “Exchange Act”), were effective to ensure that information we are required to disclose in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and that such information is accumulated and communicated to our management, including our Principal Executive Officer and Principal Financial Officer, as appropriate to allow timely decisions regarding required disclosure. CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING: No change in the Company’s internal control over financial reporting (as defined in Exchange Act Rule 13a- 15(f)) has occurred during the Company’s fiscal quarter ended May 1, 2021 that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting. THE CATO CORPORATION PART II OTHER INFORMATION 28 ITEM 1. LEGAL PROCEEDINGS: Not Applicable