Belk, Inc., together with its subsidiaries, operates retail department stores primarily in the southeastern United States. Its stores offer fashion apparel, shoes, and accessories for women, men, and children, as well as cosmetics, home furnishings, house wares, gifts, and other merchandise. The company’s stores also include hair salons, spas, restaurants, optical centers, and other amenities. Belk stores also offer exclusive private brands in selected merchandise categories, including Kim Rogers, Madison Studio, Madison, J. Khaki, Meeting Street, Saddlebred, Home Accents, W.H. Belk, Red Camel, Biltmore Estate For Your Home, Cook’s Tools, and New Directions. As of April 4, 2007, the company operated 279 Belk stores and 30 Parisian stores in 17 states. Belk was founded in 1888 and is headquartered in Charlotte, North Carolina.