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SEC Comment Letter for CONAGRA BRANDS INC. (CAG) (CIK 0000023217) (CAG) — Feb 23, 2009

CONAGRA BRANDS INC. (CAG) (CIK 0000023217)
Date: Feb. 23, 2009 · CIK: 0000023217 · Accession: 0000000000-09-009272

Financial Reporting Internal Controls Regulatory Compliance

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
February 20, 2009
Author
Jill S. Davis
Form
UPLOAD
Company
CONAGRA BRANDS INC. (CAG) (CIK 0000023217)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE February 20, 2009 Mr. John F. Gehring Executive Vice President and Chief Financial Officer ConAgra Foods, Inc. One ConAgra Drive Omaha, NE 68102 - 5001

Re: ConAgra Foods, Inc. Form 10-K for the Fiscal Year Ended May 25, 2008 Filed July 23, 2008 File No. 1-07275

Dear Mr. Gehring: We have completed our review of your 2008 Form 10-K, 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

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

DIVISION OF
CORPORATION FINANCE
        February 20, 2009
  Mr. John F. Gehring Executive Vice President and Chief Financial Officer ConAgra Foods, Inc. One ConAgra Drive Omaha, NE 68102 - 5001

 Re: ConAgra Foods, Inc.
  Form 10-K for the Fiscal Year Ended May 25, 2008   Filed July 23, 2008   File No. 1-07275

Dear Mr. Gehring:
We have completed our review of your 2008 Form 10-K, 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