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SEC Company Response from CONAGRA BRANDS INC. (CAG) (CIK 0000023217) (CAG) — Sep 22, 2011

CONAGRA BRANDS INC. (CAG) (CIK 0000023217)
Date: Sept. 22, 2011 · CIK: 0000023217 · Accession: 0000950123-11-086030

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Referenced dates: September 15, 2011

Date
September 22, 2011
Author
/s/ John F. Gehring
Form
CORRESP
Company
CONAGRA BRANDS INC. (CAG) (CIK 0000023217)

Letter

VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission RE: ConAgra Foods, Inc. Form 10-K for the Fiscal Year ended May 29, 2011 (the “Form 10-K”) Filed July 19, 2011

Dear Mr. Skinner:

We acknowledge receipt of the Staff’s comment letter dated September 15, 2011 on the above referenced Form 10-K. Pursuant to Lyn Rhoten’s conversation with you today, we are requesting an extension of time for ConAgra Foods, Inc. (“ConAgra Foods”) to respond to the comment letter until October 6, 2011.

Please contact me at 402-240-5381 with questions or comments on this response letter.

Very truly yours,
/s/ John F. Gehring

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CORRESP
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corresp

ConAgra Foods, Inc.

One ConAgra Drive

Omaha, NE 68102

September 22, 2011

VIA EDGAR

Brad Skinner

Senior Assistant Chief Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    RE:

    ConAgra Foods, Inc.

Form 10-K for the Fiscal Year ended May 29, 2011 (the “Form 10-K”)

Filed July 19, 2011

Dear Mr. Skinner:

We acknowledge receipt of the Staff’s comment letter dated September 15, 2011 on the above
referenced Form 10-K. Pursuant to Lyn Rhoten’s conversation with you today, we are requesting an
extension of time for ConAgra Foods, Inc. (“ConAgra Foods”) to respond to the comment
letter until October 6, 2011.

Please
contact me at 402-240-5381 with questions or comments on this response letter.

    Very truly yours,

    /s/ John F. Gehring

    John F. Gehring

    Executive Vice President
and Chief Financial Officer