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
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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