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SEC Company Response from CONAGRA BRANDS INC. (CAG) (CIK 0000023217) (CAG) — Jan 6, 2009

CONAGRA BRANDS INC. (CAG) (CIK 0000023217)
Date: Jan. 6, 2009 · CIK: 0000023217 · Accession: 0001193125-09-001604

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

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Urgency
Document Type
Confidence
SEC Posture
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Summary

Reasoning

Referenced dates: December 17, 2008, November 21, 2008

Date
January 6, 2009
Author
/s/ Colleen Batcheler
Form
CORRESP
Company
CONAGRA BRANDS INC. (CAG) (CIK 0000023217)

Letter

VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission Form 10-K for the Fiscal Year ended May 25, 2008 (the “Form 10-K”) Filed July 23, 2008 Response letter dated November 21, 2008 File No. 1-07275

Dear Mr. Wojciechowski:

We acknowledge receipt of the Staff’s comment letter dated December 17, 2008 on the above referenced Form 10-K and in response to our letter dated November 21, 2008. Pursuant to your conversation with Lyn Rhoten, we are requesting an extension of time for ConAgra Foods, Inc. (“ConAgra Foods”) to respond to the comment letter until January 16, 2009. Due to what appears to have been a technical problem that neither ConAgra Foods nor the Staff was aware of, the Company did not receive the Staff’s comment letter dated December 17, 2008 until January 5, 2009.

Please contact me at 402-595-4583 with questions or comments on this response letter.

Very truly yours,
/s/ Colleen Batcheler

Show Raw Text
CORRESP
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Correspondence

 ConAgra Foods, Inc.

 One ConAgra Drive

 Omaha, NE 68102

 January 6, 2009

 VIA EDGAR

 Mark A. Wojciechowski

 Staff Accountant

 Division of Corporation Finance

 United States Securities and Exchange Commission

 100 F Street, N.W., Mail Stop 7010

 Washington, D.C. 20549-7010

RE:
ConAgra Foods, Inc.

Form 10-K for the Fiscal Year ended May 25, 2008 (the “Form 10-K”)

Filed July 23, 2008

Response letter dated November 21, 2008

File No. 1-07275

 Dear Mr. Wojciechowski:

 We acknowledge receipt of the Staff’s comment letter dated December 17, 2008 on the above referenced Form 10-K and in response to our letter dated
November 21, 2008. Pursuant to your conversation with Lyn Rhoten, we are requesting an extension of time for ConAgra Foods, Inc. (“ConAgra Foods”) to respond to the comment letter until January 16, 2009. Due to what
appears to have been a technical problem that neither ConAgra Foods nor the Staff was aware of, the Company did not receive the Staff’s comment letter dated December 17, 2008 until January 5, 2009.

 Please contact me at 402-595-4583 with questions or comments on this response letter.

Very truly yours,

 /s/ Colleen Batcheler

Colleen Batcheler

 Senior Vice President, General Counsel and Corporate Secretary