NEW YORK, Jan 28 (Reuters) - U.S. off-price retailer TJX Cos Inc (TJX.N) on Wednesday said its Chief Financial Officer Nirmal "Trip" Tripathy was resigning and its chief administrative officer, Jeffrey Naylor, would take over the job.

TJX winners spring-summer 2009

The move marks Naylor's return to the top financial job at the company. Naylor, 50, joined TJX as its CFO in January 2004, before being promoted to chief financial and administrative officer in September 2006, TJX said in a statement.

He subsequently dropped the CFO role to become the chief administrative and business development officer at TJX, which buys excess merchandise at below-wholesale prices and sells it for up to 60 percent less than department stores or specialty retailers.

Tripathy, who has held the CFO position since June 2007, will resign effective Jan. 31 to pursue other opportunities, the company said.

The company's shares were up nearly 3 percent at $20.86 in afternoon trading on the New York Stock Exchange. (Reporting by Aarthi Sivaraman, editing by Maureen Bavdek)