SEC Comment Letter for CONAGRA BRANDS INC. (CAG) (CIK 0000023217) (CAG) — Jun 8, 2007

CONAGRA BRANDS INC. (CAG) (CIK 0000023217)
Date: June 8, 2007 · CIK: 0000023217 · Accession: 0000000000-07-028386

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

June 8, 2007

Author

Jill S. Davis

Form

UPLOAD

Company

CONAGRA BRANDS INC. (CAG) (CIK 0000023217)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION 100 F Street, NE WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 June 8, 2007 Mr. André Hawaux Chief Financial Officer ConAgra Foods, Inc. One ConAgra Drive Omaha, Nebraska 68102

Re: ConAgra Foods, Inc. Form 10-K for Fiscal Year Ended May 28, 2006 Filed July 28, 2006 File No. 1-7275

Dear Mr. Hawaux:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Jill S. Davis B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE
WASHINGTON, D.C. 20549-7010

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        June 8, 2007

Mr. André Hawaux
Chief Financial Officer
ConAgra Foods, Inc.
One ConAgra Drive
Omaha, Nebraska 68102

 Re: ConAgra Foods, Inc.
  Form 10-K for Fiscal Year Ended May 28, 2006
Filed July 28, 2006
File No. 1-7275

Dear Mr. Hawaux:

We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

        S i n c e r e l y ,

        Jill S. Davis
        B r a n c h  C h i e f

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