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            Stores are closed, but treat yourself at jcp.com.
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          <!--<tr>
                        <td width="640" style="padding:0; margin:0; border:0; text-align:right; font-family:Arial, Helvetica, sans-serif; font-size:10px; color:#999999">shop <a href="https://www.jcpenney.com/" conversion="true" alais="header_jcpCom" style="text-decoration:none; color:#4e7ab9">jcp.com</a> | view in <a href="https://view.email.jcpenney.com/?qs=9b79cb6716c3826665d7337a25e6fb98d3bf70c25d2149755ba53f8b7880fd935b0089db6c5042656c77b3cca1f5c832ca63e290824dd327" alias="view_in_web_browser" style="text-decoration:none; color:#4e7ab9">web browser</a>
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             DISCOVER MORE AT
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              JCP.COM
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              ❯
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               WOMEN
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               MEN
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               HOME
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               CLEARANCE
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               <img alt="Get a $10 Reward when you spend $75 or more in JCPenney gift cards!" border="0" height="147" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F21%252FHP_WK47_Rewards_Gift_Cards_Banners_08_v2.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1p9TUF:h_-EVC_jtBoGa07eX1eFazd0loHZvOsFytw_P2oqnnI" style="display:block; border-style:none;" width="640"/>
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               <img alt="Today, December 25, Online Only! Christmas One Day Sale. Up to 50% Off select styles plus extra 30% Off* with code. Happy Holidays! Our stores are closed today, but jcp.com is always open! Shop Now." border="0" height="424" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F20%252FEMAIL_DEC_WK47_122522_CHRISTMAS_ODS_02.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1p9TUF:h_-EVC_jtBoGa07eX1eFazd0loHZvOsFytw_P2oqnnI" style="display:block; border-style:none;" width="640"/>
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             <td>
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               <img alt="Kids &amp; Baby" border="0" height="80" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F20%252FEMAIL_DEC_WK47_122522_CHRISTMAS_ODS_05.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1p9TUF:h_-EVC_jtBoGa07eX1eFazd0loHZvOsFytw_P2oqnnI" style="display:block; border-style:none;" width="213"/>
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               <img alt="Shoes" border="0" height="81" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F20%252FEMAIL_DEC_WK47_122522_CHRISTMAS_ODS_06.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1p9TUF:h_-EVC_jtBoGa07eX1eFazd0loHZvOsFytw_P2oqnnI" style="display:block; border-style:none;" width="213"/>
              </a>
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               <img alt="Home" border="0" height="81" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F20%252FEMAIL_DEC_WK47_122522_CHRISTMAS_ODS_07.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1p9TUF:h_-EVC_jtBoGa07eX1eFazd0loHZvOsFytw_P2oqnnI" style="display:block; border-style:none;" width="214"/>
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               <img alt="Jewelry" border="0" height="81" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F20%252FEMAIL_DEC_WK47_122522_CHRISTMAS_ODS_08.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1p9TUF:h_-EVC_jtBoGa07eX1eFazd0loHZvOsFytw_P2oqnnI" style="display:block; border-style:none;" width="213"/>
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               <img alt="Initimates" border="0" height="80" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F20%252FEMAIL_DEC_WK47_122522_CHRISTMAS_ODS_09.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1p9TUF:h_-EVC_jtBoGa07eX1eFazd0loHZvOsFytw_P2oqnnI" style="display:block; border-style:none;" width="213"/>
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               <img alt="Beauty" border="0" height="80" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F20%252FEMAIL_DEC_WK47_122522_CHRISTMAS_ODS_10.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1p9TUF:h_-EVC_jtBoGa07eX1eFazd0loHZvOsFytw_P2oqnnI" style="display:block; border-style:none;" width="214"/>
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               JEWELRY
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        <!-- END SOCIAL LINKS -->
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            <span style="font-weight: bold; color:#E71324; font-size: 16px;">
             Check out our app!
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            <br/>
            Get all your rewards &amp; coupons delivered to you, right in the wallet
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         <tr>
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           <!-- REWARDS GIFT CARD DISCLAIMER -->
           <!-- $10 REWARDS GIFT CARD DISCLAIMER -->
           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
            <tr>
             <td style="font-family: 'Open Sans', Arial, Helvetica, sans-serif; text-decoration:none !important; color: #000000 !important; font-size:11px; line-height:15px;">
              <p>
               *Rewards gift card offer-Rewards members (and new enrollees) who purchase $75 in gift cards 12/20/22-12/31/22 earn a $10 Reward. Once qualifying transaction is complete,  200 points will be issued to the member account which will trigger issuance of a $10 Reward.  Limit one per member.  Please allow up to 48 hours for delivery of earned certificate.  Online e-gift cards are excluded.
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           <p>
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           <!-- END REWARDS CARD ICONS -->
           <p>
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