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   JCPenney
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    <td align="center">
     <div style="display: none; line-height: 0; max-height: 0px; overflow: hidden;">
      Elevate your look with this all-time fave.
           
  ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ 
‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌
      <img alt="" height="1" src="https://inboxflows.com/_/image/https%253A%252F%252Fclick.email.jcpenney.com%252Fopen.aspx%253Fffcb10-fef815757d6306-fec516737062077a-fe3411737164047d731174-ff951579-fe631275766405797317-ff2c1d737761%2526d%253D120010%2526bmt%253D0/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZjbGljay5lbWFpbCJ9:1qORoM:dN8ynql314upAGQKRqFFyNoqLg4NvxYz4J0VrInmV8w" width="1"/>
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              Elevate your look with this all-time fave.
             </td>
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            <!--Begin Header-->
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               view in web browser
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              Discover more at
              <a style="text-decoration: none; color: #E71324;" target="_blank">
               JCP.COM
               <span style="color: #CC0000; font-size: 10px; position: relative; bottom: 1px;">
                ❯
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                  <a style="color: #000000; font-size: 16px; line-height: 20px; font-weight: 600; text-decoration: none; text-transform: uppercase;" target="_blank">
                   WOMEN
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                  <a style="color: #000000; font-size: 16px; line-height: 20px; font-weight: 600; text-decoration: none; text-transform: uppercase;" target="_blank">
                   MEN
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                 <td align="center">
                  <a style="color: #000000; font-size: 16px; line-height: 20px; font-weight: 600; text-decoration: none; text-transform: uppercase;" target="_blank">
                   HOME
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                 <td align="center">
                  <a style="color: #000000; font-size: 16px; line-height: 20px; font-weight: 600; text-decoration: none; text-transform: uppercase;" target="_blank">
                   CLEARANCE
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           <!-- coded by Kathy Bigham on 05/23/23 -->
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               <img alt="Stripe &amp; Repeat. Wear a denim jacket with a casual tee and leggings or go matchy-matchy with a pair of jeans. Women's Tees" border="0" height="463" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F28%252FEMAIL_MAY_WK18_053123_DENIM_JACKET_TEMPLATE_03.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qORoM:s5O_xf6CRyd4fZc7K5ke-XrLnTz9olq_OZnCapVUVRo" style="display:block; border-style:none;" width="640"/>
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           <!-- coded by Kathy Bigham on 05/23/23 -->
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           <!-- coded by Kathy Bigham on 05/23/23 -->
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               <img alt="Frock This Way. Give your dress an edgy vibe with a denim jacket and strappy sandals. Daytime Dresses" border="0" height="434" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F28%252FEMAIL_MAY_WK18_053123_DENIM_JACKET_TEMPLATE_05.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qORoM:s5O_xf6CRyd4fZc7K5ke-XrLnTz9olq_OZnCapVUVRo" style="display:block; border-style:none;" width="640"/>
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           <!-- coded by Kathy Bigham on 10/13/22 -->
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           <!-- CREATIVE FILE: WK37_REWARDS_FOOTER_EXTRA35_20_5_SELECT_MERCH -->
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               <img alt="Save an Extra 35% on select purchases when you open &amp; use a JCPenney Credit Card. 20% and 5% on select merchandise. Learn More" border="0" height="99" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F16%252FWK37_REWARDS_FOOTER_EXTRA35_20_5_SELECT_MERCH_02.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qORoM:s5O_xf6CRyd4fZc7K5ke-XrLnTz9olq_OZnCapVUVRo" style="display:block; border-style:none;" width="640"/>
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               <img alt="Fast &amp; Free Pickup. Get most orders in 2 HOURS* or less! *Details" border="0" height="168" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F9%252FBANNER_MAY_WK17_05XX22_STORE_PICKUP_02.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qORoM:s5O_xf6CRyd4fZc7K5ke-XrLnTz9olq_OZnCapVUVRo" style="display:block; border-style:none;" width="640"/>
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                WOMEN
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                MEN
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