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     <!-- OFFER BANNER -->
     <!-- Coded by Lonny Alfred on ././18 -->
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            <img alt="Get it today with FREE same day pickup," border="0" height="46" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_april_banners%252Fwk11_bopis_20off_0421_0528%252Fimages%252FWK11_041518_042118_BOPIS_20OFF_01.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="640"/>
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            <img alt="and get an extra 20% off coupon when you pick up your order in store" border="0" height="45" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_april_banners%252Fwk11_bopis_20off_0421_0528%252Fimages%252FWK11_041518_042118_BOPIS_20OFF_02.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="365"/>
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          <td>
           <a class="owaImgFix">
            <img alt="*exclusions and details" border="0" height="45" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_april_banners%252Fwk11_bopis_20off_0421_0528%252Fimages%252FWK11_041518_042118_BOPIS_20OFF_03.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="151"/>
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          <td>
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            <img alt="SHOP NOW" border="0" height="45" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_april_banners%252Fwk11_bopis_20off_0421_0528%252Fimages%252FWK11_041518_042118_BOPIS_20OFF_04.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="124"/>
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           <img alt="" border="0" height="10" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fcontent%252Fjcpenney%252Fgutter_10px.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="640"/>
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     <!-- Wrapper end -->
     <!-- BEGIN ENTERPRISE OFFER -->
     <!-- Coded by Lonny Alfred on 5/23/18 -->
     <!-- Wrapper start -->
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           <a class="owaImgFix">
            <img alt="Final Hours! Online only! Ends May 28. Code: HURRY4. Extra 30% off* $100 or more OR an extra 25% off* under $100 purchases. Shop now." border="0" height="856" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_wk17%252F0528_fh_ods%252Fimages%252FEMAIL_MAY_WK17_052818_ONE_DAY_SALE_FH_02.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="640"/>
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            <img alt="*Exclusions &amp; details." border="0" height="54" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_wk17%252F0528_fh_ods%252Fimages%252FEMAIL_MAY_WK17_052818_ONE_DAY_SALE_FH_03.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="640"/>
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     <!-- END ENTERPRISE OFFER -->
     <!-- BANNER -->
     <!-- Email coded by Shavonna Noland on 05/09/18 -->
     <!-- Email wrapper start -->
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           <img alt="" border="0" height="10" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fcontent%252Fjcpenney%252Fgutter_10px.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="640"/>
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           <a class="owaImgFix">
            <img alt="Up to 40% Off* Major Appliance Hot Deals, select styles" border="0" height="183" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk15_appliances%252F0517_0606_appliances%252Fimages%252FEMAIL_MAY_WK15_051318_051918_BANNERS_10.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="213"/>
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          <td>
           <a class="owaImgFix">
            <img alt="30 or 18 Months Special Financing | Get Details" border="0" height="183" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk15_appliances%252F0517_0606_appliances%252Fimages%252FEMAIL_MAY_WK15_051318_051918_BANNERS_11.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="214"/>
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          <td>
           <a class="owaImgFix">
            <img alt="Free Delivery &amp; Basic Installation | Get Details" border="0" height="183" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk15_appliances%252F0517_0606_appliances%252Fimages%252FEMAIL_MAY_WK15_051318_051918_BANNERS_12.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="213"/>
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           <a class="owaImgFix">
            <img alt="Up to 40% Off* Major Appliance Hot Deals, select styles" border="0" height="187" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk15_appliances%252F0517_0606_appliances%252Fimages%252FEMAIL_MAY_WK15_051318_051918_BANNERS_13.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="213"/>
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          <td>
           <a class="owaImgFix">
            <img alt="Earn up to $100 in Rewards | Get Details" border="0" height="187" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk15_appliances%252F0517_0606_appliances%252Fimages%252FEMAIL_MAY_WK15_051318_051918_BANNERS_14.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="214"/>
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          <td>
           <a class="owaImgFix">
            <img alt="Price Match | Get Details" border="0" height="187" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk15_appliances%252F0517_0606_appliances%252Fimages%252FEMAIL_MAY_WK15_051318_051918_BANNERS_15.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="213"/>
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     <!-- Banner coded by Lonny Alfred on 5/18/18 -->
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            <img alt="Shop May 26-June 3. Shop the Room Event 9 days. 9 rooms. New deals every day. See the deals." border="0" height="69" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk16_shop_by_room%252Fevergreen%252Fimages%252FEMAIL_MAY_WK16_052018_060318_ROOM_BANNERS_01.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="640"/>
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            <img alt="Day 3: Patio. Monday, May 28." border="0" height="83" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk16_shop_by_room%252F0528_patio%252Fimages%252FEMAIL_MAY_WK16_052018_060318_ROOM_BANNERS_16.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="412"/>
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           <a class="owaImgFix">
            <img alt="60% off all outdoor patio furniture." border="0" height="86" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk16_shop_by_room%252F0528_patio%252Fimages%252FEMAIL_MAY_WK16_052018_060318_ROOM_BANNERS_18_V2.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="141"/>
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            <img alt="$159.99 Melbourne 5-pc. outdoor dining table with chairs. In store only." border="0" height="86" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk16_shop_by_room%252F0528_patio%252Fimages%252FEMAIL_MAY_WK16_052018_060318_ROOM_BANNERS_19_V2.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="141"/>
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            <img alt="$79.99 Melbourne oversize zero-gravity chair." border="0" height="86" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F2018_may_banners%252Fwk16_shop_by_room%252F0528_patio%252Fimages%252FEMAIL_MAY_WK16_052018_060318_ROOM_BANNERS_20_V2.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="display:block; border-style:none;" width="130"/>
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     <!--Begin Review-->
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      <tbody>
       <tr>
        <td style="padding:0;margin:0;border:0;">
         <a>
          <img alt="WRITE A REVIEW FOR YOUR CHANCE TO WIN $500 | see below for rules &amp; details" height="54" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F%2521master_headers_footers%252Ffooters%252Fimages%252Fslicedfooter_02.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="border:0;display:block;" width="640"/>
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        STORE LOCATOR
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        <span style="font-family:Arial, Helvetica, sans-serif; font-size:12px; line-height:15px;">
         find stores in your area
        </span>
        <br/>
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         find a store &gt;
        </a>
       </td>
       <td align="left" style="font-family:Arial, Helvetica, sans-serif; color:#8d8c8c; font-size:16px; padding-left:20px; padding-top:5px; line-height:15px;" valign="top" width="283">
        JOIN JCPENNEY REWARDS!
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         Shop &amp; get $10 rewards, plus use our mobile app to access your rewards and more.
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         Get details &gt;
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       <td align="left" style="font-family:Arial, Helvetica, sans-serif; color:#8d8c8c; font-size:16px; padding-left:20px; padding-top:5px; line-height:15px;" valign="top" width="234">
        CUSTOMER SERVICE
        <br/>
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         <br/>
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         <img height="63" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F%2521master_headers_footers%252Ffooters%252Fimages%252Ffooterbirdseed%255B2%255D_04.png/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="border:0;display:inline-block;" width="43"/>
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        <td colspan="2" style="padding:0;margin:0;border:0;">
         <a>
          <img alt="instagram" height="63" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F%2521master_headers_footers%252Ffooters%252Fimages%252Fnew_instagram_logo.png/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="border:0;display:inline-block;" width="41"/>
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        <td colspan="2" style="padding:0;margin:0;border:0;">
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         <a>
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        <td colspan="2" style="padding:0;margin:0;border:0;">
         <a>
          <img alt="JCPenney coupons and offers" height="63" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F%2521master_headers_footers%252Ffooters%252Fimages%252Ffooterbirdseed%255B2%255D_15.png/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="border:0;display:inline-block;" width="43"/>
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        <td colspan="2" style="padding:0;margin:0;border:0;">
         <img height="63" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F%2521master_headers_footers%252Ffooters%252Fimages%252Ffooterbirdseed%255B2%255D_16.png/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="border:0;display:inline-block;" width="39"/>
        </td>
        <td colspan="2" style="padding:0;margin:0;border:0;">
         <a>
          <img alt="Get connected with JCP alerts" height="63" src="https://inboxflows.com/_/image/https%253A%252F%252Fstatic.cdn.responsys.net%252Fi5%252Fresponsysimages%252Fjcpenney%252Fcontentlibrary%252F%2521master_headers_footers%252Ffooters%252Fimages%252Ffooterbirdseed%255B2%255D_17.png/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZzdGF0aWMuY2RuLiJ9:1kXPNS:9mNXWzghsEhSikXWVjMlDzp_M9jIDWo1x9p8oiasQZ0" style="border:0;display:inline-block;" width="29"/>
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