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                             April 8, 2024

       Gavriel Kahane
       Managing Partner
       Arkhouse Management Co. LP
       106 W 56th Street, 17th Floor
       New York, NY 10019

                                                        Re: Arkhouse Management 
Co. LP
                                                            Macy's, Inc.
                                                            PRRN14A filed by 
Arkhouse Management Co. LP et al.
                                                            Filed April 2, 2024
                                                            File No. 001-13536

       Dear Gavriel Kahane:

              We have reviewed your filing and have the following comments. In 
some of our
       comments, we may ask you to provide us with information so we may better 
understand your
       disclosure.

               Please respond to these comments by providing the requested 
information or advise us as
       soon as possible when you will respond. If you do not believe our 
comments apply to your facts
       and circumstances, please tell us why in your response.

                                                        After reviewing your 
response to these comments, we may have additional comments.

       Amendment No. 1 to Preliminary Proxy Statement filed on Schedule 14A

       General

   1.                                                   We note your response 
to prior comment 11. Please note that the comment also applies to
                                                        the form of proxy, 
which still refers to the address of the Commission's electronic filing
                                                        system.
   2.                                                   Refer to comment 6 in 
our prior letter and your response. We continue to believe that the
                                                        names of the Opposed 
and Other Company Nominees must be included in a revised
                                                        preliminary proxy 
statement. Please identify those individuals in a revised preliminary
                                                        filing.
       Background to this Solicitation, page 4

   3.                                                   Refer to your 
disclosure about the execution of the Confidentiality Agreement on March
 Gavriel Kahane
Arkhouse Management Co. LP
April 8, 2024
Page 2
         19, 2024. It has come to our attention that in connection with the 
execution of that
         agreement, the Company made due diligence materials available for your 
review in
         accordance with the Confidentiality Agreement, which materials have 
been accessed by
         your representatives. Please revise your disclosure accordingly, or 
advise.
        We remind you that the filing persons are responsible for the accuracy 
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

      Please direct any questions to Brian Soares at 202-551-3690 or Christina 
Chalk at 202-
551-3263.



FirstName LastNameGavriel Kahane                            Sincerely,
Comapany NameArkhouse Management Co. LP
                                                            Division of 
Corporation Finance
April 8, 2024 Page 2                                        Office of Mergers & 
Acquisitions
FirstName LastName