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   JCPenney
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   <tr>
    <td align="center">
     <div style="display: none; line-height: 0; max-height: 0px; overflow: hidden;">
      Slip your feet into new shoes!
           
  ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ 
‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌
      <img alt="" height="1" src="https://inboxflows.com/_/image/https%253A%252F%252Fclick.email.jcpenney.com%252Fopen.aspx%253Fffcb10-ff011576756700-fec516737062077a-fe3411737164047d731174-ff951579-fe631275766405797317-ff3217757767%2526d%253D120012%2526bmt%253D0/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZjbGljay5lbWFpbCJ9:1qQUhn:nYHP_iMAHleoNnk9ycQWgMjAEMriiqpx7-tNdDdij6w" width="1"/>
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            <!--Begin Pre-Header-->
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             <td align="right" style="padding: 10px 0 0; color: #999999; font-size: 10px; line-height: 14px;">
              Slip your feet into new shoes!
             </td>
            </tr>
            <!--End Pre-Header-->
            <!--Begin Header-->
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             <td align="center" style="padding: 10px 0; color: #000000; font-size: 11px; line-height: 14px;">
              <a style="color: #000000; text-decoration: none;" target="_blank">
               view in web browser
              </a>
             </td>
            </tr>
            <tr>
             <td align="center" style="padding: 10px;">
              <a style="text-decoration: none; color: #000000;" target="_blank">
               <img alt="JCPenney" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252F1094fae7-1727-4621-872c-b47df140f634.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qQUhn:AoWSzawyIjtcb2q1fGD1HqpnYP8oP3PzpHK7HcEu_JY" style="border: 0; margin: 0; font-size: 24px; font-weight: 700; width: 185px;" width="185"/>
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             <td align="center" style="padding: 2px 0 14px; color: #000000; font-size: 13px; line-height: 16px; font-weight: 700; text-transform: uppercase;">
              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;">
                ❯
               </span>
              </a>
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            <!--End Header-->
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           <!-- End Conversant Tag -->
           <!--Begin Nav-->
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                <tr>
                 <td align="center">
                  <a style="color: #000000; font-size: 16px; line-height: 20px; font-weight: 600; text-decoration: none; text-transform: uppercase;" target="_blank">
                   WOMEN
                  </a>
                 </td>
                 <td align="center">
                  <a style="color: #000000; font-size: 16px; line-height: 20px; font-weight: 600; text-decoration: none; text-transform: uppercase;" target="_blank">
                   MEN
                  </a>
                 </td>
                 <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
                  </a>
                 </td>
                 <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
                  </a>
                 </td>
                </tr>
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              </td>
             </tr>
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           <!--END Nav-->
          </td>
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           <!-- coded by Brenden Walters on 07/27/23 -->
           <!-- Body start -->
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               <img alt="Buy 1 Get 2 FREE* Sandals for the family. While Supplies Last! Shop All. Select styles. Excluded from coupons." border="0" height="363" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252FEMAIL_JUL_WK27_07XX23_BIG_2_SANDALS_02.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qQUhn:AoWSzawyIjtcb2q1fGD1HqpnYP8oP3PzpHK7HcEu_JY" style="display:block; border-style:none;" width="640"/>
              </a>
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            <tr>
             <td>
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               <img alt="Women's Sandals" border="0" height="359" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252FEMAIL_JUL_WK27_07XX23_BIG_2_SANDALS_03.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qQUhn:AoWSzawyIjtcb2q1fGD1HqpnYP8oP3PzpHK7HcEu_JY" style="display:block; border-style:none;" width="640"/>
              </a>
             </td>
            </tr>
           </table>
           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
            <tr>
             <td>
              <a>
               <img alt="Men's Sandals" border="0" height="393" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252FEMAIL_JUL_WK27_07XX23_BIG_2_SANDALS_04.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qQUhn:AoWSzawyIjtcb2q1fGD1HqpnYP8oP3PzpHK7HcEu_JY" style="display:block; border-style:none;" width="640"/>
              </a>
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           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
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             <td>
              <a>
               <img alt="Kids' Sandals" border="0" height="429" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252FEMAIL_JUL_WK27_07XX23_BIG_2_SANDALS_05.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qQUhn:AoWSzawyIjtcb2q1fGD1HqpnYP8oP3PzpHK7HcEu_JY" style="display:block; border-style:none;" width="640"/>
              </a>
             </td>
            </tr>
           </table>
           <!-- 10px Spacer -->
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            <tr>
             <td bgcolor="#ffffff" height="10" width="640">
             </td>
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           <!-- End 10px Spacer -->
           <!-- Body end -->
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         <tr>
          <td class="stylingblock-content-wrapper camarker-inner">
           <!-- coded by Kathy Bigham on 10/13/22 -->
           <!-- Body start -->
           <!-- CREATIVE FILE: WK37_REWARDS_FOOTER_EXTRA35_20_5_SELECT_MERCH -->
           <!-- 10px Spacer -->
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           <!-- End 10px Spacer -->
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            <tr>
             <td>
              <a>
               <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=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qQUhn:AoWSzawyIjtcb2q1fGD1HqpnYP8oP3PzpHK7HcEu_JY" style="display:block; border-style:none;" width="640"/>
              </a>
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           <!-- 10px Spacer -->
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           <!-- End 10px Spacer -->
           <!-- Body end -->
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          <td class="stylingblock-content-wrapper camarker-inner">
           <!-- Coded by Debi DeLoach on 6/8/2022 -->
           <!-- 10px spacer -->
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            <tr>
             <td bgcolor="#ffffff" height="10" width="640">
             </td>
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           </table>
           <!-- Banner Body -->
           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
            <tr>
             <td>
              <a>
               <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=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1qQUhn:AoWSzawyIjtcb2q1fGD1HqpnYP8oP3PzpHK7HcEu_JY" style="display:block; border-style:none;" width="640"/>
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           <!-- 10px spacer -->
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        <table cellpadding="0" cellspacing="0" class="stylingblock-content-wrapper" role="presentation" style="min-width: 100%; " width="100%">
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          <td class="stylingblock-content-wrapper camarker-inner">
           <!-- FOOTER NAVIGATION -->
           <!--[if false]><!-->
           <div class="mobile-content">
            <table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%">
             <tr>
              <td align="center" style="height: 56px; border-top: 1px solid #000000;" valign="middle">
               <a style="padding: 16px; color: #000000; font-size: 16px; line-height: 20px; font-weight: 700; text-decoration: none; text-transform: uppercase;" target="_blank">
                WOMEN
               </a>
              </td>
             </tr>
             <tr>
              <td align="center" style="height: 56px; border-top: 1px solid #000000;" valign="middle">
               <a style="padding: 16px; color: #000000; font-size: 16px; line-height: 20px; font-weight: 700; text-decoration: none; text-transform: uppercase;" target="_blank">
                MEN
               </a>
              </td>
             </tr>
             <tr>
              <td align="center" style="height: 56px; border-top: 1px solid #000000;" valign="middle">
               <a style="padding: 16px; color: #000000; font-size: 16px; line-height: 20px; font-weight: 700; text-decoration: none; text-transform: uppercase;" target="_blank">
                HOME
               </a>
              </td>
             </tr>
             <tr>
              <td align="center" style="height: 56px; border-top: 1px solid #000000;" valign="middle">
               <a style="padding: 16px; color: #000000; font-size: 16px; line-height: 20px; font-weight: 700; text-decoration: none; text-transform: uppercase;" target="_blank">
                CLEARANCE
               </a>
              </td>
             </tr>
             <tr>
              <td align="center" style="height: 56px; border-top: 1px solid #000000;" valign="middle">
               <a style="padding: 16px; color: #000000; font-size: 16px; line-height: 20px; font-weight: 700; text-decoration: none; text-transform: uppercase;" target="_blank">
                KIDS
               </a>
              </td>
             </tr>
             <tr>
              <td align="center" style="height: 56px; border-top: 1px solid #000000;" valign="middle">
               <a style="padding: 16px; color: #000000; font-size: 16px; line-height: 20px; font-weight: 700; text-decoration: none; text-transform: uppercase;" target="_blank">
                SHOES
               </a>
              </td>
             </tr>
             <tr>
              <td align="center" style="height: 56px; border-top: 1px solid #000000;" valign="middle">
               <a style="padding: 16px; color: #000000; font-size: 16px; line-height: 20px; font-weight: 700; text-decoration: none; text-transform: uppercase;" target="_blank">
                JEWELRY
               </a>
              </td>
             </tr>
             <tr>
              <td align="center" style="height: 56px; border-top: 1px solid #000000;" valign="middle">
               <a style="padding: 16px; color: #000000; font-size: 16px; line-height: 20px; font-weight: 700; text-decoration: none; text-transform: uppercase;" target="_blank">
                LINGERIE
               </a>
              </td>
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