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TARGET CORP Regulatory Filings 2011

May 10, 2011

30059_rns_2011-05-10_b124746f-8b3b-4d0d-ba2a-3335638439d3.zip

Regulatory Filings

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Email: [email protected]

612/696-0876

Fax: 612/696-6909

**Filed Via EDGAR****

May 10, 2011

Ms. Yolanda Guobadia

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

**Re: Target Corporation****

**Form 10-K for the Year Ended January 29, 2011****

**Filed March 11, 2011****

**File No. 1-6049****

Dear Ms. Guobadia:

This will confirm our conversation today regarding the due date for our response to the SEC’s comment letter dated May 9, 2011, with respect to the above-referenced filing. As we agreed, Target will submit its response by June 6, 2011.

Very truly yours,
/s/ David L. Donlin
David L. Donlin,
Assistant General Counsel
Target Corporation

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