United States securities and exchange commission logo June 10, 2021 Erik B. Nordstrom Chief Executive Officer Nordstrom, Inc. 1617 Sixth Avenue Seattle, WA 98101 Re: Nordstrom, Inc. Registration Statement on Form S-4 Filed June 4, 2021 File No. 333-256813 Dear Mr. Nordstrom: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Donald Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services