SECURITIES AND EXCHANGE COMMISSION

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

 

FORM 8-K

CURRENT REPORT
 

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934
 

Date of Report:  April 24, 2007

 

FEDERATED DEPARTMENT STORES, INC.
 

7 West Seventh Street, Cincinnati, Ohio 45202
(513) 579-7000
 

-and-


151 West 34th Street, New York, New York 10001
(212) 494-1602

 

Delaware

1-13536

13-3324058

(State of Incorporation)

(Commission File Number)

(IRS Employer Identification No.)

Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[     ]   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[     ]   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[     ]   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[     ]   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))


Item 7.01

Regulation FD Disclosure.

     At a meeting with investors today, Terry J. Lundgren, Chairman, President and CEO of Federated Department Stores, Inc. stated that the company remains comfortable with the full-year sales and earnings guidance previously provided for 2007:  a comparable store sales increase of 2 to 3.5%, total sales of $27.1 to $27.6 billion and earnings per share of $2.45 to $2.60, excluding any May Company merger integration costs.

 

FEDERATED DEPARTMENT STORES, INC.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

FEDERATED DEPARTMENT STORES, INC.

Dated:  April 24, 2007

By:     /s/ Dennis J. Broderick                         

Name:  Dennis J. Broderick

Title:  Senior Vice President, General Counsel and Secretary