UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

 

FORM 8-K

 

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported: October 10, 2008): October 10, 2008

 

NEW YORK & COMPANY, INC.

(Exact name of registrant as specified in its charter)

 

 

450 West 33rd Street
5th Floor
New York, New York 10001
(Address of Principal executive offices, including Zip Code)

 

(212) 884-2000
(Registrant’s telephone number, including area code)

 

Not Applicable
(Former name or former address, if changed since last report)

 

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

 

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

 

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

 

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

 

o 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

 

On October 10, 2008, the Company issued a press release announcing, among other things, that during the third quarter to date period (August and September 2008), comparable store sales declined by 10.6%, which is significantly lower than the Company’s expectations.  As a result, the Company now expects to realize a loss of $4.5 million to $7.0 million, or $0.08 to $0.12 per diluted share, for the third quarter of fiscal year 2008.

 

The press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

 

Item 9.01 Financial Statements and Exhibits

 

(d)  Exhibit

 

Exhibit No.		Description
99.1		Press release issued on October 10, 2008

 

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SIGNATURES

 

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

 

 

	NEW YORK & COMPANY, INC.
		/s/ Ronald W. Ristau
Date: October 10, 2008	Name:	Ronald W. Ristau
	Title:	President and
		Chief Financial Officer

 

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EXHIBIT INDEX

 

Exhibit No.		Description
99.1		Press release issued October 10, 2008

 

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