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               <img alt="$5 each - Home Expressions Quick-Dri bath towels. regular $14 each" border="0" height="415" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F26%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_03_V03.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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               <img alt="$19 each - Women's St. John's Bay or a.n.a shorts. Select styles, regular $32 to $37." border="0" height="415" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_04.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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               <img alt="$7 each - Kids' Thereabouts graphic tees, Select styles, regular $14 each Also in plus &amp; husky sizes." border="0" height="415" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_06.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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               <img alt="$13 Diamonds. Yes, Please! Save 83% - Diamond accent. regular $74.98 each*. Shop Now." border="0" height="346" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_09.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="640"/>
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               <img alt="$9 each - Sexy Hair or Sebastian hairsprays. Select products, regular $20.95 to $22.50" border="0" height="415" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_10.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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               <img alt="$19 each - Women's Xersion Move or Train leggings. Select styles, regular $44 each" border="0" height="415" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_11.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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               <img alt="$19 each - Men's St. John's Bay, Arizona or Mutual Weave shorts. Select styles, regular $40 each" border="0" height="415" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_12.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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               <img alt="$19 pair - Kids' sandals. Select styles, regular $40 to $45" border="0" height="415" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_13.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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               <img alt="$21 Diamonds &amp; Gemstones. Yes, Please! save 83% - 1/20 to 1/10 carat total weight. diamonds or cultured freshwater pearl. regular $124.98 each* Shop Now" border="0" height="345" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_14.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="640"/>
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               <img alt="$19 each - Playtex 18 Hour bras. Select styles, regular $39 each" border="0" height="415" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_15.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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               <img alt="$25 each - Liz Claiborne capris. Select styles, regular $47 each" border="0" height="415" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_16.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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               <img alt="$35 pair - Men's or Women's FILA shoes, select styles, msrp $60 to $70. Excluded from coupons." border="0" height="410" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_17.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
              </a>
             </td>
             <td>
              <a>
               <img alt="$50 each - All Home Expressions full/queen quilts, regular $110 each Shown: Harper" border="0" height="410" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FEMAIL_APR_WK12_042022_POWER_PENNEY_DAYS_SN_18.jpg/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="320"/>
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         <tr>
          <td class="stylingblock-content-wrapper camarker-inner">
           <!-- Dynamic Rewards -->
           <!-- include NON-MEMBER banner code here if needed -->
          </td>
         </tr>
        </table>
        <table cellpadding="0" cellspacing="0" class="stylingblock-content-wrapper" role="presentation" style="min-width: 100%; " width="100%">
         <tr>
          <td class="stylingblock-content-wrapper camarker-inner">
           <!-- coded by Brenden Walters on 03/30/23 -->
           <!-- Banner start -->
           <!-- 10px Spacer -->
           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
            <tr>
             <td bgcolor="#ffffff" height="10" width="640">
             </td>
            </tr>
           </table>
           <!-- End 10px Spacer -->
           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
            <tr>
             <td>
              <a>
               <img alt="Mother's Day is May 14. Take the guesswork out of gift giving &amp; let her find her faves! Shop Gift Cards" border="0" height="142" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F25%252FHP_LP_Email_MAR_WK05_030123_040923_MOTHERS_DAY_ANCILLARY_BANNERS_DM_28.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="640"/>
              </a>
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            </tr>
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            <tr>
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            </tr>
           </table>
           <!-- End 10px Spacer -->
           <!-- Banner end -->
          </td>
         </tr>
        </table>
        <table cellpadding="0" cellspacing="0" class="stylingblock-content-wrapper" role="presentation" style="min-width: 100%; " width="100%">
         <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 -->
           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
            <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=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="640"/>
              </a>
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             </td>
            </tr>
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           <!-- End 10px Spacer -->
           <!-- Body end -->
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        <table cellpadding="0" cellspacing="0" class="stylingblock-content-wrapper" role="presentation" style="min-width: 100%; " width="100%">
         <tr>
          <td class="stylingblock-content-wrapper camarker-inner">
           <!-- Coded by Debi DeLoach on 6/8/2022 -->
           <!-- 10px spacer -->
           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
            <tr>
             <td bgcolor="#ffffff" height="10" width="640">
             </td>
            </tr>
           </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=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="display:block; border-style:none;" width="640"/>
              </a>
             </td>
            </tr>
           </table>
           <!-- 10px spacer -->
           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
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             <td bgcolor="#ffffff" height="10" width="640">
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           </table>
          </td>
         </tr>
        </table>
       </td>
      </tr>
     </table>
     <!--END Content Block-->
     <!-- 10px Spacer -->
     <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
      <tr>
       <td bgcolor="#ffffff" height="10" width="640">
       </td>
      </tr>
     </table>
     <!-- End 10px Spacer -->
     <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
      <tr>
       <td>
        <!-- Nav location: Content Builder>_Template>Footer Content Blocks -->
        <!-- FOOTER NAVIGATION -->
        <table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border: solid 1px #dedddd;" width="640">
         <tr>
          <td>
           <table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;" width="640">
            <tr>
             <td align="center" height="45" style="border: solid 1px #dedddd; color:#666666; font-family: Helvetica, Arial, 'sans-serif'; font-size:16px; font-weight: bold;">
              <a class="owaImgFix" style="text-decoration: none; color:#666666;">
               KIDS
              </a>
             </td>
            </tr>
           </table>
           <table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;" width="640">
            <tr>
             <td align="center" height="45" style="border: solid 1px #dedddd; color:#666666; font-family: Helvetica, Arial, 'sans-serif'; font-size:16px; font-weight: bold;">
              <a style="text-decoration: none; color:#666666;">
               SHOES
              </a>
             </td>
            </tr>
           </table>
           <table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;" width="640">
            <tr>
             <td align="center" height="45" style="border: solid 1px #dedddd; color:#666666; font-family: Helvetica, Arial, 'sans-serif'; font-size:16px; font-weight: bold;">
              <a style="text-decoration: none; color:#666666; ">
               JEWELRY
              </a>
             </td>
            </tr>
           </table>
           <table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;" width="640">
            <tr>
             <td align="center" height="45" style="border: solid 1px #dedddd; color:#666666; font-family: Helvetica, Arial, 'sans-serif'; font-size:16px; font-weight: bold;">
              <a class="owaImgFix" style="text-decoration: none; color:#666666;">
               LINGERIE
              </a>
             </td>
            </tr>
           </table>
           <table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;" width="640">
            <tr>
             <td align="center" height="45" style="border: solid 1px #dedddd; color:#666666; font-family: Helvetica, Arial, 'sans-serif'; font-size:16px; font-weight: bold;">
              <a style="text-decoration: none; color:#666666;">
               COUPONS
              </a>
             </td>
            </tr>
           </table>
           <table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;" width="640">
            <tr>
             <td align="center" height="45" style="border: solid 1px #dedddd; color:#666666; font-family: Helvetica, Arial, 'sans-serif'; font-size:16px; font-weight: bold;">
              <a style="text-decoration: none; color:#666666;">
               STORE ADS
              </a>
             </td>
            </tr>
           </table>
           <table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;" width="640">
            <tr>
             <td align="center" height="45" style="border: solid 1px #dedddd; color:#666666; font-family: Helvetica, Arial, 'sans-serif'; font-size:16px; font-weight: bold;">
              <a style="text-decoration: none; color:#666666;">
               STORE LOCATOR
              </a>
             </td>
            </tr>
           </table>
           <table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;" width="640">
            <tr>
             <td align="center" height="45" style="border: solid 1px #dedddd; color:#666666; font-family: Helvetica, Arial, 'sans-serif'; font-size:16px; font-weight: bold;">
              <a style="text-decoration: none; color:#666666;">
               SAME DAY PICKUP
              </a>
             </td>
            </tr>
           </table>
          </td>
         </tr>
        </table>
        <!-- END FOOTER NAVIGATION -->
       </td>
      </tr>
     </table>
     <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
      <tr>
       <td>
        <!-- Location: Content Builder>_Template>Footer Content Blocks -->
        <!--SOCIAL LINKS-->
        <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
         <tr>
          <td width="128">
          </td>
          <td align="center" width="77">
           <a>
            <img alt="Facebook" height="64" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252F3851d115-aab4-46c1-82e2-bda6ee9704d7.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="border:0;display:inline-block;" width="34"/>
           </a>
          </td>
          <td align="center" width="77">
           <a>
            <img alt="Twitter" height="64" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252Fa8c643f7-7e9b-4a10-9b7b-a840ec6d80e8.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="border:0;display:inline-block;" width="36"/>
           </a>
          </td>
          <td align="center" width="77">
           <a>
            <img alt="Instagram" height="64" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252Faa4bf21e-d4e3-4b92-99c7-225f790ae079.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="border:0;display:inline-block;" width="41"/>
           </a>
          </td>
          <td align="center" width="77">
           <a>
            <img alt="Pinterest" height="64" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252F865d5100-c07b-48c9-8b01-f122a1221984.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="border:0;display:inline-block;" width="35"/>
           </a>
          </td>
          <td align="center" width="77">
           <a>
            <img alt="youtube" height="28" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252Faa2c4f07-4ed7-4d12-bd4c-d2b7268c656f.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="border:0;display:inline-block;" width="26"/>
           </a>
          </td>
          <td width="127">
          </td>
         </tr>
        </table>
        <!-- END SOCIAL LINKS -->
        <!--APP LINKS -->
        <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
         <tr>
          <td align="center" style="padding-top: 15px; font-family: 'Open Sans', Arial, Helvetica, sans-serif; font-size:15px; font-weight: normal; text-align: center; text-transform: uppercase; line-height: 20px; border-top: solid 2px #dedddd;" width="640">
           <a style="text-decoration: none; color: #000000;">
            <span style="font-weight: bold; color:#E71324; font-size: 16px;">
             Check out our app!
            </span>
            <br/>
            Get all your rewards &amp; coupons delivered to you, right in the wallet
           </a>
          </td>
         </tr>
        </table>
        <table align="center" border="0" cellpadding="0" cellspacing="0" style="padding-top: 20px; padding-bottom: 15px; border-bottom: solid 2px #dedddd;" width="640">
         <tr>
          <td width="187">
          </td>
          <td align="center" width="104">
           <a>
            <img alt="Download on the App Store" height="36" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252Fc287268b-4255-4ef9-8894-44c50813aab6.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="border:0;display:inline-block;" width="104"/>
           </a>
          </td>
          <td width="40">
          </td>
          <td align="center" width="121">
           <a>
            <img alt="Get it on Google Play" height="36" src="https://inboxflows.com/_/image/https%253A%252F%252Fimage.email.jcpenney.com%252Flib%252Ffe3411737164047d731174%252Fm%252F1%252F79a6fb2d-40b9-4c7f-9e70-c89db8c2f7e9.gif/?inbox_flows_img_sig=eyJwYXRoIjoiaHR0cHMlM0ElMkYlMkZpbWFnZS5lbWFpbCJ9:1ppZgH:__D8BllqiADqVrc6J7d2AqPO9vx8OLIpHlpbBmV1hbo" style="border:0;display:inline-block;" width="121"/>
           </a>
          </td>
          <td width="188">
          </td>
         </tr>
        </table>
        <!--End APP LINKS -->
       </td>
      </tr>
     </table>
     <!--Begin Dynamic Disclaimer-->
     <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
      <tr>
       <td>
        <!-- Disclaimers: -->
        <!-- $13 Yes Please -->
        <!-- $13 Yes Please -->
        <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>
            *Excluded from coupons &amp; rewards. Limited time special, in sterling silver or 14K gold over silver, for $13 ea. Ring size 7. Resizing available with purchase of Lifetime Protection Plan for $25.
           </p>
          </td>
         </tr>
        </table>
        <!-- $21 Yes Please -->
        <!-- $21 Yes Please -->
        <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>
            *Excluded from coupons &amp; rewards. Limited time special, in sterling silver or 14K gold over silver, for $21 ea. Ring size 7. Resizing available with purchase of Lifetime Protection Plan for $25.
           </p>
          </td>
         </tr>
        </table>
       </td>
      </tr>
     </table>
     <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
      <tr>
       <td>
        <!-- Nav location: Content Builder>_Template>Footer Content Blocks -->
        <!--Begin Footer-->
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         <tr>
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           <p>
            <strong>
             Items are subject to availability.
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            "Original" and "regular" prices are offering prices that may not have resulted in sales, and intermediate markdowns may have been taken. Prices not effective in closing JCPenney stores. JCPenney reserves the right to limit returns or exchanges without a valid receipt. "Sale" events exclude Best Value merchandise.
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           <!-- ORIGINAL REWARDS CARD ICONS -->
           <table align="center" border="0" cellpadding="0" cellspacing="0" width="640">
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             <td style="padding:0;margin:0;border:0; padding-top:10px; padding-right:2px;">
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           <!-- END REWARDS CARD ICONS -->
           <p>
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