SEC Comment Letter for CAL-MAINE FOODS INC (CALM) (CIK 0000016160) (CALM) — Apr 9, 2020
CAL-MAINE FOODS INC (CALM) (CIK 0000016160)
Date: April 9, 2020 · CIK: 0000016160 · Accession: 0000000000-20-003091
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File numbers found in text: 001-38695
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April 9, 2020
Max P. Bowman
Chief Financial Officer
Cal-Maine Foods, Inc.
3320 Woodrow Wilson Avenue
Jackson, MS 39209
Re:Cal-Maine Foods, Inc.
Form 10-K for the Fiscal Year Ended June 1, 2019
Filed July 22, 2019
File No. 001-38695
Dear Mr. Bowman:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences